Dear All,
I want to know about the notification/ circular where it is mentioned that the due date of deposit of DTS is the next working day when the last day of due date is a public holiday.
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DUE DATE OF DEPOSIT OF DTS
Replies (1)
It is Circular No. 639, Dated November 13, 1992
Where the last day for filing income/loss or any other return under direct taxes is a day on which the office os closed, the assessee can file the return on th next day afterwards on which the office is open and in such cases the return will be considered to have been filed within the specified time limit.
The same rule applied in cases where there is limitation of time for any process (like payment of self assessment tax, TDS, filing of appeal etc.) under the direct taxes.
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