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of <h1>Advance Tax Deadlines Falling on Holidays Shift to Next Working Day Without Penalty: Sections 210, 211 Clarified.</h1> The circular addresses the issue of advance tax payment deadlines falling on holidays under sections 210 and 211 of the Income-tax Act. It clarifies that if the due date for tax instalment payments (15th September, 15th December, or 15th March) is a holiday, taxpayers can pay on the next working day without incurring interest under sections 234B and 234C. This is based on section 10 of the General Clauses Act, 1897, which allows actions due on a holiday to be completed on the next working day. The instructions are to be communicated to all Assessing Officers.
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