Section 39. Computation of period of limitation

8[ 39. Computation of period of limitation. — In computing the period of limitation prescribed for an appeal or an application under this Act, the day on which the order complained of was served and if the assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order shall be excluded.] 1. Ins. by Act 26 of 1988, s. 70 (w.e.f. 1-6-1988). 2. Subs. by Act 21 of 1998, s. 76, for "Deputy Director" (w.e.f. 1-10-1998). 3. Subs. by s. 76, ibid ., for "Assistant Director" (w.e.f. 1-10-1998). 4. Sub-section (2) omitted by Act 4 of 1988, s. 182 (w.e.f. 1-4-1989). 5. Subs. by s. 183, ibid ., for "Where, for the purposes of determining the gift-tax payable by any person, it appears necessary for the Gift-tax Officer to obtain any statement or information from any person" (w.e.f. 1-4-1989). 6. Subs. by s. 183, ibid ., for "the Gift-tax Officer" (w.e.f. 1-4-1989). 7. The Proviso added by Act 53 of 1962, s. 29 (w.e.f. 1-4-1963). 8. Subs. by s. 30, ibid ., for section 39 (w.e.f. 1-4-1963).