The Income-tax Act, 1961 · XXIII — MISCELLANEOUS

Section 18. Prohibition against sale on holidays

In force · As amended up to 2026-08

18. Prohibition against sale on holidays. —No sale under this Schedule shall take place on a Sunday or other general holiday recognised by the State Government or on any day which has been notified by the State Government to be a local holiday for the area in which the sale is to take place.

Source: India Code