Filing of Manual Tax Return on 1st August is Considered Within Due Date !

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The last date of filing tax return for assessment year 2016-17 is 31st July 2016 as per Income Tax Act . So many benefits associatiated with the Due Date wull be allowed , if you file tax return by 31st July 2016 . July 31st 2016  is falling on Sunday , a public holiday. Those tax payers who need to file tax return online , are not affected , but what about those who have to file tax return manually. Can they file tax return on 1st August 2016 because there was public holiday on 31st July 2016 ?

Short answer is Yes ! The tax return  filed on 1st August 2016 will be legally taken as filed on 31st july 2016 . This is true even if the Income Tax Department makes arrangment to keep the office open for receiving the tax return because the tax department does not notify the day of 31st july  as the working day. In essence , while the department is makes endeavor to get the returns from on Sunday , you , still in the income tax department , remains a  public holiday. This year , no circulars have been issued till the time of writing this article.

Legal Basis !

There is laws under General Clauses Act 1897 ,which clears the confusion. As per Section 10 of the said Act , if last day happens to be a day on whichgovernment office or court happens to be closed, next day on which the office opens is the last date. The said section is given below

“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.”

Therefore , if you filed return on i.e 1/8/2011, it will be regarded as filed on 31/7/2010 by virtue of Section 10 of General Clauses Act.