In Indian context, Section 13 General Clauses Act 1897 enacts the canon of:

1. Section 13 General Clauses Act 1897: 2. 'In all 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.' 3. The General Clauses Act 1897 provides STANDARD INTERPRETATIONS that apply unless the context otherwise requires: 4. (i) Section 3 — definitions of common terms (e.g. 'Act', 'document', 'person', 'public servant'); 5. (ii) Section 6 — effect of repeal: doesn't revive earlier law, doesn't affect rights/liabilities accrued, etc.; 6. (iii) Section 9 — computation of time; 7. (iv) Section 13 — gender and number; 8. (v) Section 14 — powers given by Act may be exercised from time to time. 9. Hence option B is correct. _Source: Legal Research Methodology + Jurisprudence — General Clauses Act 1897, Section 13_