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of <h1>Limitation period excludes order service day and time to obtain order copy under Income-tax Act appeals</h1> In calculating the limitation period for filing an appeal or application under the Income-tax Act, the day the order was served is excluded. Additionally, if the taxpayer was not provided a copy of the order when the notice was served, the time taken to obtain that copy is also excluded from the limitation period. This provision ensures that the limitation period does not commence until the taxpayer has actual access to the order, thereby protecting their right to appeal or apply within a fair timeframe.
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