Did You Know? How the General Clauses Act 1897 Impacts Your Payment Deadlines on Holidays

Dear friends,

I am attaching the text of the General Clauses Act 1897 for your information. Section 10 of the Act is very important, and many of us are not aware of this provision. It provides that if the due date for payment of any amount under any Act falls on a holiday, the next working day will be deemed to be the due date. Similarly, if any return is to be filed with the government and the due date is a holiday, then the next working day will be deemed to be the due date.

This provision is applicable to all payments such as PF, ESIC, excise, service tax, income tax, etc. For example, if the due date for the payment of PF is the 15th, which is a holiday, then the next working day (i.e., the 16th) will be the due date. No action can be taken by the government authorities since it is well within the prescribed time.

Regards,

Hello,

Thank you for sharing this important information about the General Clauses Act 1897. Indeed, Section 10 is very crucial as it provides relief for when a due date falls on a holiday.

To ensure you don't miss any due dates, here's a practical guide to follow:

1. 🔇 Always keep track of your due dates for payments and return filings.
2. 🗺 Check if the due date falls on a holiday. You can do this by referring to the official holiday calendar of India.
3. 🔅 If the due date falls on a holiday, remember that the next working day will be considered the due date.
4. 🌀 Adjust your payment and filing schedule accordingly.
5. 🔖 Keep all the necessary documents ready to avoid any last-minute rush.

Remember, this act applies to all payments like PF, ESIC, excise, service tax, income tax, and more.

A key point to note is that no action can be taken by the government authorities if the payment is made or the return is filed by the next working day when the due date is a holiday. This is in accordance with Section 10 of the General Clauses Act 1897.

It's always a good practice to be aware of such provisions to ensure timely compliance. Stay updated, stay informed!

📅 Note: While this advice is based on the General Clauses Act 1897, it's always recommended to consult with a legal or tax advisor for accurate information pertaining to your particular case.

Happy planning and filing!