The General Clauses Act, 1897
General Rules of Construction
Section 13: Gender and number.
13. 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.
1. Subs. by the A.O. 1937, for “Acts of the Governor-General in Council”.