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Below the Quote on ESIC/EPF payments when due dates fall on Sundays/gazetted holidays by Mihir Gandhi, Partner, Corporate Tax, Tax & Regulatory Services, BDO India

"If the due date prescribed under the respective Acts falls on a Sunday or a gazetted holiday, the payment made on the immediately succeeding working day should be considered as made within time. Such delay is condonable in terms of section 10 of the General Clauses Act, 1897. The above position finds support from a recent ruling of Delhi ITAT in the case of G.D. Foods and Manufacturing (India) (P.) Ltd. v. Assistant Director of Income-tax [2023] 152 taxmann.com 323 (Delhi - Trib.).

Further, this relief should not be extended to cases where due date falls on a bank holiday, as a Company would not be having a mandatory holiday (Sunday or Gazetted) and payments made through electronic modes are permissible even on such days."

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