Income-tax law | Appeals and limitation

Section 268 of the Income-tax Act, 1961: Exclusion of Time Taken for Copy

Section 268 sets out how to exclude specified time when computing the limitation period for an appeal or application under the Income-tax Act, 1961. It is particularly important when a taxpayer receives notice of an order without receiving the order itself.

Important: The Income-tax Act, 2025 commenced on 1 April 2026. The law governing a particular appeal or application depends on the relevant proceedings, applicable commencement and savings provisions. This page explains the text of Section 268 of the 1961 Act; consult the currently applicable statute for new proceedings.

Statutory provision: Section 268

In computing the period of limitation prescribed for an appeal or an application under this Act, the day on which the order complained of was served and, if the assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order, shall be excluded.

Historical amendment note: the words relating to an appeal were inserted by the Finance Act, 1990 (Act 12 of 1990), section 42, with effect from 1 April 1990. The wording above follows the provision reproduced in the original webpage.

Meaning and scope of Section 268

Exclusion of the date of service

The day on which the relevant order is served is excluded when counting the prescribed period for filing an appeal or application. The limitation period must still be calculated according to the provision governing that particular remedy.

Time required to obtain a copy

If only notice of an order is served and a copy of the order is not supplied at that time, the time requisite for obtaining a copy is also excluded. The exclusion is conditional: it does not automatically add extra days when the order copy was already furnished with the notice.

Meaning of key terms

Limitation period: the legally prescribed time within which an appeal or application must be filed. Service: legally recognised delivery or communication of an order or its notice. Time requisite: the period properly required to obtain the relevant copy, determined from the facts and applicable procedural rules.

How to calculate the filing deadline

First identify the correct statutory appeal or application deadline. Exclude the date of service of the order. If the notice was served without the order copy, examine and document the period properly required to obtain that copy. Apply any other relevant statutory provisions and procedural rules before determining the final filing date.

Illustration: If an order is served together with its copy, the service date is excluded, but Section 268 does not grant an additional copy-obtaining period merely because the taxpayer later requests another copy. The precise deadline depends on the governing appeal provision.

Practical guidance for taxpayers and representatives

Retain the order, notice, proof of service, request for a copy, acknowledgement and date on which the copy became available. Check the applicable online filing rules and the appeal provision. Where the filing deadline is disputed, explain the computation and provide supporting records. A request for condonation of delay, if permitted, is a separate question from the statutory exclusion under Section 268.

Related appeal provisions

For context, Section 260A deals with appeals to the High Court; Section 261 concerns appeals to the Supreme Court; and Section 264 deals with revision of certain orders.

Official legal resources

Refer to the Income Tax Department, the India Code legislation database and the Income Tax e-Filing Portal for legislation, notifications and filing guidance. Verify the provision applicable to the relevant tax year and proceedings.

This article is general legal information, not advice on a particular filing or limitation dispute. Updated 27 October 2026.