Chinmay Sahu (Finance Analyst)     28 July 2010

Chinmay Sahu
Finance Analyst 
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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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Akhil Gupta (Manager F&A)     29 July 2010

Akhil Gupta
Manager F&A 
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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.

Attached File : 2 circular no 639 dated 13 11 1992.pdf downloaded: 119 times

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