Clarification regarding furnishing of returns under direct tax laws--Closed holiday--Regarding

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.... as to whether the assessee could file a return of income/loss under the Income-tax Act, 1961, on the next working day following a holiday and claim it to have been filed within the statutory time limit. 2. The matter has been examined in consultation with the Ministry of Law and the Board are advised that, in such cases, section 10 of the General Clauses Act, 1897, will be applicable. Accordin....