https://www.taxtmi.com/acts?id=8012 Words importing the masculine gender are to be read as including females, and words in the singular are to be read as including the plural, and vice versa, unless the subject or context makes such a construction repugnant; this presumption functions as an interpretive default across Central Acts and Regulations. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 19 Jan 2008 22:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8012 Words importing the masculine gender are to be read as including females, and words in the singular are to be read as including the plural, and vice versa, unless the subject or context makes such a construction repugnant; this presumption functions as an interpretive default across Central Acts and Regulations. Act-Rules Indian Laws Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=8012