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Section 167: Commencement of sentence of transportation or imprisonment
Whenever any person is sentenced by a court-martial under this Act to transportation or imprisonment, the term of his sentence shall, whether it has been revised or not, be reckoned to commence on the day on which the original proceedings were signed by the presiding officer or, in the case of a summary court-martial, by the court.
Source: official text of The Army Act, 1950 as published on India Code (PDF). All sections of the Army Act, 1950.