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Section 13 of the General Clauses Act lays down default rules on gender and number. Which of the following correctly states those rules?

Answer & Solution
Correct answer: D.
1. Section 13 says: 'In all Central Acts or 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**.' 2. So 'he' includes 'she', and 'person' includes 'persons', by default — unless a contrary intention appears. 3. The rule is a draftsman's convenience: it would be otherwise necessary to write out every gender and number expressly in each provision. 4. Options B, C and D distort or invert the default. _Source: ICSI CS Executive — Lesson 4, 'Gender and number (Section 13)', p. 110._
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