DUE DATE OF DEPOSIT OF DTS

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.