https://www.taxtmi.com/circulars?id=9348 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. en-us Tue, 10 Jun 1980 00:00:00 +0530 Sat, 04 Jun 2011 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9348 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. Circulars Income Tax Tue, 10 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9348