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Section 13: Gender and number
In all 1[Central Acts] and Regulations, unless there is anything repugnant in the subject or context,–
- (1) words importing the masculine gender shall be taken to include females; and
- (2) words in the singular shall include the plural, and vice versa.
Source: official text of The General Clauses Act, 1897 as published on India Code (PDF). All sections of the General Clauses Act, 1897.