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Limitation Act, 1963 · Chapter III: Computation of Period of Limitation

Section 19: Effect of payment on account of debt or of interest on legacy

In plain words

A payment towards a debt, or towards interest on a legacy, made before the time limit runs out starts a fresh period from the date of payment.

  • The payment must be made by the person liable or their authorised agent.
  • An acknowledgment of the payment must appear in the payer's handwriting or in a writing signed by them, except for interest paid before the 1st day of January, 1928.
  • If a mortgagee is in possession of mortgaged land, receiving its rent or produce counts as payment.
  • Money payable under a court decree or order is not a debt for this section.

A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.

Official text

Where payment on account of a debt or of interest on a legacy is made before the expiration of the prescribed period by the person liable to pay the debt or legacy or by his agent duly authorised in this behalf, a fresh period of limitation shall be computed from the time when the payment was made:

Provided that, save in the case of payment of interest made before the 1st day of January, 1928, an acknowledgment of the payment appears in the handwriting of, or in a writing signed by, the person making the payment.

Explanation.—For the purposes of this section,—

(a) where mortgaged land is in the possession of the mortgagee, the receipt of the rent or produce of such land shall be deemed to be a payment;

(b) "debt" does not include money payable under a decree or order of a court.

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 19