Under Section 19 of the Limitation Act, 1963 for extension of period of limitation the acknowledgment…

Under s.19 of the Limitation Act, 1963, a payment on account of a debt made before the period of limitation expires starts a fresh period of limitation. By the proviso, an acknowledgment of the payment must appear in the handwriting of, or in a writing signed by, the person making the payment (save for payments of interest made before 1 January 1928). Either form is enough, so the option allowing either form is right; the law does not require both, and neither single form states the whole rule.