Exclusion of stay periods in computing limitation for tax determination, with procedural safeguards and interest/penalty adjustment. Periods during which a notice or order is stayed are excluded when computing limitation for tax determination; if an appellate body finds a fraud-specific notice unsustainable, the proper officer shall determine tax under the ordinary assessment provision. Appellate directions must be implemented within a prescribed period, and time spent between appellate decisions prejudicial to revenue is excluded from limitation. Procedural safeguards require an opportunity of hearing, written reasons for adjournments with a capped number, orders stating facts and bases, limits on demands to grounds in the notice, mandatory interest on short-paid tax, adjustment of interest and penalty when tax is modified on appeal, recovery of unpaid self-assessed tax under recovery provisions, and prohibition of double penalties for the same act.