Tds deposits if due date for payment is holiday


This query is : Resolved 

(Querist)
04 November 2011 Dear Sir,

I have read expert quiries regarding TDS-can be deposited on the next day if the due date is a holiday.

Can you please provide sections in which it is given or on what ground can we prove to the IT officer that it is allowable on the next day.

I work in a company where my seniors need an proof that tax to be paid is allowed on the next day if due date is a holiday.

Please give me some supporting so that I can show it to my seniors

04 November 2011 Please refer to Section 10 in The General Clauses Act, 1897 and accordingly in case office is closed on certain day or last day of the prescribed period, the immediately next day will be reckoned as due day/date when the office is open.
The similar view was held by the IT authorities too while determining the similar issue as regards filing of IT Return vide its Circular No.639 of 13.11.1992 in consultation with the C.G.

04 November 2011 you can use sec 10 of general clauses act 1897


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