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Sections 22–24 of the Limitation Act, 1963: Continuing Breach, Continuing Tort, Special Damage and the Gregorian Calendar

In a continuing breach of contract or a continuing tort, section 22 says a fresh period of limitation begins to run at every moment the breach or tort continues. Under section 23...

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October 2, 2026
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Last updated: October 2026Verified against: Government sources

Three short sections close Part III of the Limitation Act, 1963. Section 22 gives a fresh period at every moment of a continuing breach of contract or continuing tort. Section 23 starts time for certain compensation suits only when the specific injury results. Section 24 says instruments are deemed made with reference to the Gregorian calendar.

This article follows the consolidated text of the Act consulted (latest amendment shown: Act 46 of 1999). Later amendments should be checked before you rely on it.

Section 22: continuing breaches and torts

Section 22 reads: "In the case of a continuing breach of contract or in the case of a continuing tort, a fresh period of limitation begins to run at every moment of the time during which the breach or the tort, as the case may be, continues."

Three things to note:

  1. It applies to a continuing breach of contract and a continuing tort. A tort, under section 2(m), is a civil wrong which is not exclusively the breach of a contract or the breach of a trust (see sections 1 and 2).
  2. The effect is that "a fresh period of limitation begins to run at every moment of the time during which the breach or the tort continues".
  3. The section is silent about breaches or torts that are not continuing. For those, the Schedule and the other sections decide.

The Act does not define "continuing" or list examples, so this article does not list wrongs that qualify. Whether a given breach or tort is continuing is a question on the facts, and the text gives no further test.

How the fresh period operates in plain terms: while the continuing wrong goes on, a new period keeps starting. The claimant is not tied to a single starting date for the whole of the wrong. A date illustration with invented facts: Greenfield Estates has a contract that keeps being breached day after day from 1 January 2025, and the breach is still continuing on 1 June 2026. On the text of section 22, a fresh period begins at every moment of the continuing breach, and the Schedule Article that fits the claim is applied with that in mind.

Article 55 of the Schedule, for compensation for breach of contract not specially provided for, refers to "where the breach is continuing" and ties the starting point to when it ceases. See Articles 54 and 55 for the table as printed.

If your dispute involves a wrong that is still going on, a dispute resolution consultation can help you decide which date to measure from.

Section 23: acts not actionable without special damage

Section 23 reads: "In the case of a suit for compensation for an act which does not give rise to a cause of action unless some specific injury actually results therefrom, the period of limitation shall be computed from the time when the injury results."

The elements:

ElementWhat the text says
Kind of suitA suit for compensation
Kind of actAn act which does not give rise to a cause of action unless some specific injury actually results
Starting pointThe time when the injury results

So where an act is not, on its own, a ground for a suit, and becomes one only when a specific injury actually results, time does not run from the act. It runs from the time the injury results. A date illustration: an act is done on 1 March 2024 and causes no specific injury. A specific injury results on 1 September 2025. For a suit within section 23, the period is computed from 1 September 2025 (with section 12(1) excluding the first day), not from 1 March 2024.

The section does not list which acts are of this kind. The test is in its own words: no cause of action unless some specific injury actually results. The text does not say anything about how the injury is to be proved.

Section 24: computation of time mentioned in instruments

Section 24 reads: "All instruments shall for the purposes of this Act be deemed to be made with reference to the Gregorian calendar."

Section 24 means that where an instrument mentions a period, a date or a month, the Act reads it by the Gregorian calendar, the common civil calendar. It is a short rule, but it matters in one practical way: dates in the instrument are worked out in the same calendar in which the Act counts days, months and years.

The text does not define "instrument" in this section. Section 2 defines "bond", "bill of exchange" and "promissory note" separately, and section 24 uses the general word "instruments". Whether a given document is an instrument is for the facts.

An illustration: a promissory note says it is payable "three months after date", and the date on it is 15 November 2025. Under section 24, the instrument is read by the Gregorian calendar, so three months from 15 November 2025 falls on 15 February 2026 on that calendar. The Schedule then says when the period begins to run for a suit on such a note; that is a separate step.

The three sections side by side

SectionSubjectRule in one line
22Continuing breach of contract; continuing tortA fresh period begins to run at every moment the breach or tort continues
23Suit for compensation for an act that gives no cause of action without a specific injuryPeriod computed from the time the injury results
24InstrumentsDeemed made with reference to the Gregorian calendar

How these sections fit with the rest of the Act

Section 22 uses the same phrase "fresh period of limitation" that appears in sections 18, 19 and 20, but for a different reason. Sections 18 and 19 give a fresh period because of an acknowledgment or a payment; section 22 gives one because of the nature of the wrong. See section 18 and section 19.

Part III ends with section 24. Part IV, on acquisition of ownership by possession, begins with section 25; see sections 25 and 26.

Section 29(2) lets a special or local law fix its own period and applies sections 4 to 24 to it only so far as that law does not expressly exclude them. Never apply a Schedule period to a tax, insolvency, company, arbitration, consumer, MSME or cheque dishonour proceeding; check the special law. For general remedies on breach, see our post on breach of contract remedies and damages.

Need help with a wrong that is still continuing?

If a breach or a wrong is still going on, the date you measure from can change the outcome. We can go through your papers and the timeline with you through legal dispute resolution before a step is taken.

Key takeaways

  • Section 22: a fresh period begins at every moment of a continuing breach of contract or continuing tort.
  • Section 23: for compensation for an act that gives no cause of action unless a specific injury results, time runs from when the injury results.
  • Section 24: all instruments are deemed made with reference to the Gregorian calendar.
  • The Act does not define "continuing"; the facts decide.
  • Article 55 of the Schedule refers to a continuing breach and ties the start to when it ceases.
  • A special or local law may fix a different period (section 29(2)).

Read next

Disclaimer: Based on a consolidated text of the Limitation Act, 1963 and its Schedule whose latest amendment shown is Act 46 of 1999, as consulted on 2 October 2026. A special or local law may fix a different period; later amendments and the current procedural law should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Sections 22

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What does section 22 say about a continuing breach?

A fresh period of limitation begins to run at every moment of the time during which the breach or the tort continues.

Does section 22 apply to every breach of contract?

No. It applies to a continuing breach of contract and a continuing tort.

When in doubt, read the provision itself rather than a summary of it — including this one.

— TaxClue Compliance Desk

Sections 22: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

A fresh period of limitation begins to run at every moment of the time during which the breach or the tort continues.

No. It applies to a continuing breach of contract and a continuing tort.

From the time when the injury results, for a suit for compensation for an act which does not give rise to a cause of action unless some specific injury actually results.

Section 24 says all instruments are deemed made with reference to the Gregorian calendar.

Section 29(2) says a special or local law's own period applies, and sections 4 to 24 apply only so far as that law does not expressly exclude them.

Article 55 of the Schedule says time runs, where the breach is continuing, when it ceases. Our article on Articles 54 and 55 sets out the table as printed.