https://www.taxtmi.com/circulars?id=5056 Where the last day for furnishing a return under direct tax laws falls on a day the office is closed, a return filed on the next day the office is open is to be treated as filed within the statutory time limit under the operation of section 10 of the General Clauses Act. en-us Fri, 13 Nov 1992 00:00:00 +0530 Sat, 09 Aug 2008 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5056 Where the last day for furnishing a return under direct tax laws falls on a day the office is closed, a return filed on the next day the office is open is to be treated as filed within the statutory time limit under the operation of section 10 of the General Clauses Act. Circulars Income Tax Fri, 13 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5056