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Income Tax Ordinance, 2001
CHAPTER-XI ADMINISTRATION PART I GENERAL
From: 2023-07-01 - To: 0000-00-00 226. Computation of limitation period.- In computing the period of limitation, there shall be excluded - (a) in the case of an appeal or an application under this Ordinance, the day on which the order complained of was served and, if the taxpayer was not furnished with a copy of the order when the notice of order was served on the taxpayer, the time requisite for obtaining a copy of such order; and 1[(b) in the case of an assessment or other proceeding under this Ordinance, (i) the period, if any, for which such proceedings were stayed by any Court, Appellate Tribunal or any other authority or] (ii) the period, if any, for which any proceeding for the tax year remained pending before any Court, Appellate Tribunal or any other authority _______________________________________________________________________________ 1-Clause (b) substituted vide the Finance Act, 2010 (XVI of 2010) effective from 5th June, 2010. At the time of substitution clause (b) was as under:- “(b) in the case of an assessment or other proceeding under this Ordinance, the period, if any, for which such proceedings were stayed vide i[any Court, ii[ Appellate 1 Tribunal or any other authority) i. Substituted for the words, brackets .and comma “the Commissioner (Appeals), the Tribunal or any Court” by the Finance Ordinance, 2002 (XXVII of 2002 promulgated on 15th June, 2002) ii The word inserted vide the Finance Act, 2003 (I of 2003 assented on 16th June, 2003) From: 2010-06-05 - To: 2023-06-03 226. Computation of limitation period.- In computing the period of limitation, there shall be excluded - (a) in the case of an appeal or an application under this Ordinance, the day on which the order complained of was served and, if the taxpayer was not furnished with a copy of the order when the notice of order was served on the taxpayer, the time requisite for obtaining a copy of such order; and 1[(b) in the case of an assessment or other proceeding under this Ordinance, (i) the period, if any, for which such proceedings were stayed by any Court, Appellate Tribunal or any other authority or] (ii) the period, if any, for which any proceeding for the tax year remained…
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