Section 40 – Wealth-Tax Act, 1957 HomeWealth-Tax Act, 1957Section 40 – Wealth-Tax Act, 1957 published by Advocate Shruti Goyal | February 26, 2025 Computation of periods of limitation In computing the period of limitation prescribed for an appeal under this Act or for an application under section 27, the day on which the order complained of was made and the time requisite for obtaining a copy of such order shall be excluded.