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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Filing Deadlines Extended: Submissions Valid if Deadline Falls on Public Holiday, Says Board Citing General Clauses Act Sec. 10.</h1> Sec. 211 of the Income Tax Act specifies dates for advance tax instalments, while Sec. 209A and 212 concern filing deadlines for statements or estimates. A recent case involved a taxpayer submitting an estimate the day after a deadline that fell on a public holiday, questioning its validity. The Board, referencing Sec. 10 of the General Clauses Act, determined that if a deadline falls on a closed day, filing on the next open day is valid. The office of the Income Tax Officer (ITO) qualifies under this provision, making the late submission acceptable. This principle applies to other acts under direct tax laws.
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