A field experiment was conducted during wet season 2007, to study the effect of planting time, spacing and type of seedling on late transplanted sali rice variety, ‘Gitesh’ under lowland situation. The results revealed that planting on 10 September produced the highest grain and straw yields. Reduction in grain and straw yields with delaying the planting date from 10 September to 30 September caused 28.9 and 27.9 per cent respectively. Closer spacing of 15 x 10 cm and 60 days (30+30 days) double transplanted seedling recorded the highest yields and all the yield attributes. The per cent increase in grain and straw yield due to double transplanted seedling over 60 days old normal nursery seedling was 31.2 and 11.2 per cent, respectively.