General Clauses Act 1897 s.10 — the law in short
What the courts have decided on section General Clauses Act 1897 s.10, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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BNY Mellon International Operations (India) P Ltd v National e-Assessment Centre
ITATHelps departmentNo later treatment found
My PF due date fell on Independence Day and I remitted the next working day. Checkmate says nothing about that. Can I still save the deduction?
No, not for a period after January 2016 and not where the remittance channel was internet banking. The five-day grace period under the EPF Manual of Accounting Procedure was withdrawn by the EPFO circular of 8 January 2016 with effect from the February 2016 remittance, and section 10 of the General Clauses Act does not help because the fund's designated internet banking account is open 24x7, so the recipient office cannot be said to have been closed on the holiday.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.
