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Sections 30–31 of the Limitation Act, 1963: Transitional Provisions From the Limitation Act, 1908

Section 30(a) lets a suit whose period is shorter than under the 1908 Act be filed within seven years after commencement or within the 1908 period, whichever expires earlier, with...

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

Sections 30 and 31 bridge the Limitation Act, 1963 and the Indian Limitation Act, 1908 that it replaced. Section 30 gave a transition window for suits, appeals and applications whose period under the 1963 Act is shorter than under the 1908 Act. Section 31 says the 1963 Act does not revive a proceeding already barred, and does not affect a pending one.

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.

Why transitional sections exist

The Limitation Act, 1963 replaced the Indian Limitation Act, 1908 (9 of 1908). The Schedule of the 1963 Act changed some periods. Where the new period was shorter than the old one, a person who held a claim at commencement needed time to adjust. Sections 30 and 31 deal with that moment.

The footnote to section 1(3) gives the commencement date: 1 January 1964 (notification S.O. 3118 dated 29 October 1963), and 1 September 1984 for the State of Sikkim. The footnote also carries a bare note on West Bengal, which this article does not explain. See sections 1 and 2.

The print refers to the Indian Limitation Act, 1908 by name, and the print is not brought up to date on other laws. These sections are historical in structure, so the reader should check whether any matter today still depends on them. If you think a very old claim may be affected, a legal consultation helps you check the position.

Section 30(a): suits

Section 30 begins "Notwithstanding anything contained in this Act". Clause (a) reads: any suit for which the period of limitation is shorter than the period of limitation prescribed by the Indian Limitation Act, 1908 may be instituted within a period of seven years next after the commencement of this Act or within the period prescribed for such suit by the Indian Limitation Act, 1908, whichever period expires earlier.

ElementWhat the text says
Which suitsSuits for which the 1963 period is shorter than the 1908 Act's period
Option 1Within seven years next after the commencement of this Act
Option 2Within the period prescribed by the Indian Limitation Act, 1908
Which governsWhichever expires earlier

The footnote shows that "seven years" was substituted for "five years" by Act 10 of 1969, section 2, with effect from 26 March 1969.

A date illustration using the commencement date from the footnote, 1 January 1964: seven years after that date comes to the beginning of January 1971 (with section 12(1) excluding the first day). A suit within section 30(a) had to be instituted by whichever was earlier of that point and the end of the 1908 period.

The proviso

The proviso is shown in the print as inserted by Act 10 of 1969, section 2, with effect from 26 March 1969. It says that if in respect of any such suit, the seven years expire earlier than the 1908 period, and the seven years together with so much of the 1908 period as had already expired before commencement is shorter than the period prescribed under this Act, then the suit may be instituted within the period of limitation prescribed under this Act.

Put in steps:

  1. The seven years expire before the 1908 period would have.
  2. The seven years plus the part of the 1908 period already gone at commencement are less than the 1963 Act's period for that suit.
  3. In that case the suit may be filed within the 1963 Act's period.

The proviso therefore protects a claimant who would otherwise get less than the full period the new Act gives. The text does not give worked figures, and this article does not invent any beyond showing the structure above.

Section 30(b): appeals and applications

Clause (b) reads: any appeal or application for which the period of limitation is shorter than the period prescribed by the Indian Limitation Act, 1908 may be preferred or made within a period of ninety days next after the commencement of this Act or within the period prescribed for such appeal or application by the Indian Limitation Act, 1908, whichever period expires earlier.

Compare the two clauses:

ClauseProceedingWindow after commencementChoice
30(a)SuitSeven years (with proviso)Whichever expires earlier of seven years and the 1908 period
30(b)Appeal or applicationNinety daysWhichever expires earlier of ninety days and the 1908 period

Clause (b) has no proviso. The ninety days run from commencement, which, taking the footnote date of 1 January 1964, is a short window in the early part of 1964. The Act does not give a separate date for Sikkim beyond the commencement footnote.

Section 31: barred or pending proceedings

Section 31 reads: "Nothing in this Act shall,—

(a) enable any suit, appeal or application to be instituted, preferred or made, for which the period of limitation prescribed by the Indian Limitation Act, 1908 (9 of 1908), expired before the commencement of this Act; or

(b) affect any suit, appeal or application instituted, preferred or made before, and pending at, such commencement."

Two protections:

  • Clause (a): no revival. If the 1908 Act's period for a suit, appeal or application had already expired before commencement, the 1963 Act does not make it possible to file it, even if the 1963 Act would have given a longer period.
  • Clause (b): pending matters are untouched. A suit, appeal or application instituted, preferred or made before and pending at commencement is not affected by the 1963 Act.

An illustration with invented facts: a claim had a 1908 period that ran out on 1 June 1963, before the 1963 Act commenced. Section 31(a) means the 1963 Act does not let that claim be filed afterwards. A suit filed in 1962 and still pending on 1 January 1964 is, under section 31(b), not affected by the new Act.

Section 32: repealed

Section 32, headed "", is itself repealed by the Repealing and Amending Act, 1974 (56 of 1974), with effect from 20 December 1974, and carries no text.

How these sections relate to the rest of the Act

Sections 30 and 31 are not about computing time inside a given period; they are about which Act's period governs a claim that straddled the change. For the computation rules, see section 12. For special laws, see section 29, which lets a special or local law fix its own period, so never apply a Schedule period to a tax, insolvency, company, arbitration, consumer, MSME or cheque dishonour proceeding. For the Act's present periods, see how to read the Schedule.

Need help with an old claim?

If a claim or a decree goes back many years and you wonder which law's period applied, the dates and the commencement footnote are the starting point. We can review the papers with you in a legal consultation.

Key takeaways

  • Section 30(a): a suit with a shorter 1963 period may be filed within seven years after commencement or within the 1908 period, whichever expires earlier, subject to the proviso.
  • The proviso lets the suit be filed within the 1963 Act's period where seven years plus the part of the 1908 period already gone is shorter than that period.
  • Section 30(b): an appeal or application may be filed within ninety days after commencement or within the 1908 period, whichever expires earlier.
  • Section 31(a): no revival of a proceeding already barred under the 1908 Act.
  • Section 31(b): pending proceedings are not affected.
  • Section 32 is repealed and carries no text.
  • 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 30

  • 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 30 do?

It gives a transition window after commencement, for suits (seven years) and for appeals and applications (ninety days), where the 1963 Act's period is shorter than the 1908 Act's.

Which period applies under section 30?

Whichever expires earlier of the post-commencement window and the 1908 period, subject to the proviso for suits.

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Sections 30: 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.

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Questions, answered

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

It gives a transition window after commencement, for suits (seven years) and for appeals and applications (ninety days), where the 1963 Act's period is shorter than the 1908 Act's.

Whichever expires earlier of the post-commencement window and the 1908 period, subject to the proviso for suits.

The footnote to section 1(3) gives 1 January 1964, and 1 September 1984 for Sikkim.

Section 31(a) says nothing in the Act enables a suit, appeal or application to be filed if the 1908 Act's period had expired before commencement.

Section 31(b) says nothing in the Act affects them.

The footnotes show that "seven years" replaced "five years" and the proviso was inserted by Act 10 of 1969, section 2, with effect from 26 March 1969.