Income Tax Ordinance, 2001 — Section 226: Computation of limitation period

226. Computation of limitation period.—In computing the period of limitation, there shall be excluded –

(a)in the case of an appeal or an application under this Ordinance, the day on which the order complained of was served and, if the taxpayer was not furnished with a copy of the order when the notice of the order was served on the taxpayer, the time requisite for obtaining a copy of such order; and 2[(b) in the case of an assessment or other proceeding under this Ordinance,

(i)the period, if any, for which such proceedings were stayed by any Court, Appellate Tribunal or any other authority; or

(ii)the period, if any, for which any proceeding for the tax year remained pending before any Court, Appellate Tribunal 3[, Alternate Dispute Resolution Committee (ADRC)] or any other authority.]