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of <h1>Amendment to Income-tax Act Section 275: Excludes Specific Periods from Limitation, Including Rehearings and Court Stays.</h1> Section 275 of the Income-tax Act, 1961, has been amended by the Taxation Laws (Amendment) Act, 1975. The amendment replaces the existing Explanation with a new one, specifying that in calculating the limitation period for this section, certain periods will be excluded. These include the time taken to provide the assessee an opportunity for a rehearing under section 129, any duration during which immunity under section 245H was effective, and any period when penalty proceedings are stayed by a court order or injunction.
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