Filing deadlines extend when statutory due date falls on a public holiday, allowing submission on the next working day. When the last day of a prescribed period for filing an estimate or statement under the advance tax framework expires on a day the income tax office is closed, the estimate filed on the next day the office reopens is valid, because the income tax office qualifies as an office under the general clauses enactment and the provision prescribes a period ending before the final instalment rather than a single fixed day.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Filing deadlines extend when statutory due date falls on a public holiday, allowing submission on the next working day.
When the last day of a prescribed period for filing an estimate or statement under the advance tax framework expires on a day the income tax office is closed, the estimate filed on the next day the office reopens is valid, because the income tax office qualifies as an office under the general clauses enactment and the provision prescribes a period ending before the final instalment rather than a single fixed day.
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