The Period of Limitation means taking Cognizance of an Offence and the same is described in Section 468 of Cr.P.C.

No Court shall take any case if limitation period is ceased as follows;

1. If the offence is punishable with only fine then it is 6 months
2. One year if the offence is punishable with imprisonment for a term less than 1 year
3. Three years if the offence is punishable with imprisonment for a term 1 year and above but not beyond 3 years. Otherwise, the period of limitation shall be calculated over years of punishable offence with imprisonment depending upon severe and severest punishment as the case may be. 

The Period of Limitation shall commence;

1. On the date of commission of offence, or
2. When the exact date of offence [committed] was not known, in such case, the date on which the aggrieved came to know or the Police has such information, whichever is earlier, or
3. The date on which the aggrieved came to know of the  Offender or the Police acquaints through their investigations, whichever is earlier,

While computing the date the “from” date must be excluded and accordingly days should be calculated.

While computing the Period of Limitation, the time taken to prosecute followed by one person against another with due diligence in a Court of first instance or in appeal or revision against the offender, shall be excluded:

Provided, the Limitation Period ceases on the date of Court holiday then the first day of Court re-opening shall be considered as end date of Limitation Period.

While in a continuous offences, the Period of Limitation starts with every fresh offence that comes to notice.

There is no restriction to hear the case by any Courts even there is expiry of Period of Limitation. Provided, the Court which hears the case is satisfied that the delay was properly explained and it was necessary in the interest of justice to conduct proceedings.