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Regarding due date

CA PRIYANKA GUPTA (propritor) (46 Points)

28 September 2012

If the last date of filing falls on Saturday or Sunday or Public Holiday and Income Tax Department is closed on these days, can subsequent Monday be treated as "Last date of Filing"?

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3 Replies

Manoj chopra (article) (128 Points)
Replied 28 September 2012

can't say ,since nothing is out from the department side but even i thnk that extension of atleast one day due to sunday ,should be there

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Aditi (ca final student) (99 Points)
Replied 28 September 2012

Yes, if Income Tax Department is closed on these days. Otherwise, No.

In view of above clarification we can conclude that if department keeps its offices open on Sunday then last date will remain 30th September for those Assessees who are not required to file there income tax return online otherwise it will get extended to 01.10.2012.

For Assessees who are required to file return compulsorily online , Due date may not get extended even if department do not keep its office open on 30.09.2012 (Sunday) as Departments online return filing website will be working even on Sunday.

Also Even though the IT site will be operating even on sundays, we cannot pay the tax on 30th September 2012 being sunday. Sec 10 of the General clauses Act 1897 reads like this:-

10. Computation of time –
(1) Where, by any (Central Act) or regulation made after the commencement of this Act, any act or proceeding is directed to allowed to be done or taken in any Court or office on a certain day or within a prescribed period, then, if the Court or office is closed on that day or that day or the last day of the prescribed period, the act or proceeding shall be considered as done or taken in due time if it is done or taken on the next day afterwards on which the Court or office is open. Provided that nothing is this section shall apply to any act or proceeding to which the (Indian Limitation Act, 1877 (15 of 1877), applies. This section applies also to all (Central Acts) and Regulations made on or after the fourteenth day of January 1887.

So, as the Banks are closed for payment of tax due on the return and Income tax office to which we are going to file is also closed, I think Oct 1st should be the last date for filing the return. Mere fact that the online filing facility is available on that day may not be correct to say that last day is 30th Sep 12.

Still Notification in this regard is still pending from IT Department.