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of <h1>Tax Returns Timely if Filed Next Working Day After Holiday u/s 10, General Clauses Act, 1897.</h1> Representations were made to clarify if taxpayers could file income/loss returns under the Income-tax Act, 1961, on the next working day after a holiday and still be considered within the statutory deadline. The Board, after consulting with the Ministry of Law, advised that section 10 of the General Clauses Act, 1897, applies. This section allows acts to be performed on the next open day if the office is closed on the deadline. Therefore, if the last filing day is a holiday, returns can be filed the next open day and still be timely. This clarification applies to other direct tax laws as well.
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