Legal Computation
Statutory Holidays & Limitation Extensions
Under Section 4 of the Limitation Act, 1963 and Section 10 of the General Clauses Act, if a prescribed due date falls on a closed day or public holiday, filing on the next working day is legally protected.
Key Statutory Rules Applied by Scrutiny Mitra
When Scrutiny Mitra audits Section 148A and 142(1) compliance timeframes, it automatically cross-references national and gazetted holidays. If your notice deadline lands on a Sunday or gazetted public holiday, our draft incorporates legal extension grounds under Section 4 of the Limitation Act.