Section 333 - Computation of Period of Limitation
(1) In computing the period of limitation prescribed for an appeal or application under this Act, the date on which the order complained of was served, as if the tax payer was not furnished with the copy of the order when the notice of the order was served upon him, the time requisite for obtaining the copy of the order shall be excluded.
(2) Where the period of limitation prescribed for appeal or application under this Act expire on a day which is a holiday, the appeal or the application may be made on the day next to the holiday.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.