CBDT PRESS RELEASE, DATED 12-9-2013
It is informed that the payment of Quarterly Advance Tax on or before 15th September, 2013 by the tax payers is a statutory requirement. All such tax payers who are liable to pay advance tax must make payments in the designated branches of the banks authorized to accept tax payments.
All such designated branches of authorized banks have been asked to function on 14th and 15th September, 2013 (Saturday & Sunday) to accept advance tax payments. If any tax payer fails to pay the advance tax on 14th/15th September, 2013, he can make the payment even on 16th September, 2013.
The provision of advance tax payment are applicable on all types of persons irrespective of their residential status. The due date for non-corporate (individual) assessee (taxpayer) for 1st installment is September 15th in any financial year, but this year Septemeber 15, 2013 is Sunday, so as per general clause act, if last day for the payment of tax is a holiday in bank, the assessee can make the payment on the next immediately following working day.
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