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of <h1>Income Tax Bill 2025 Clause 372 maintains identical appeal limitation provisions from current Section 268</h1> The Income Tax Bill 2025's Clause 372 maintains identical provisions to Section 268 of the Income-tax Act 1961, addressing limitation period computation for appeals and applications. Both provisions exclude the service date and time required to obtain order copies from statutory limitation periods when copies aren't provided at service. This ensures procedural fairness by preventing assessees from being disadvantaged by administrative delays in accessing order contents. The provision applies to all appeals and applications under the Act, reflecting legislative commitment to effective remedies. Minor language modernization occurs with 'provided' replacing 'furnished' and 'required' replacing 'requisite,' but legal effect remains unchanged. The continuity demonstrates legislative satisfaction with existing procedural safeguards in tax litigation.
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