Assessment validity clarified for document identification number errors when the order is otherwise referenced by that number. Section 292BA is inserted in the Income-tax Act to clarify that an assessment is not invalid merely because of a mistake, defect or omission in quoting a ... Summary
Assessment validity clarified for document identification number errors when the order is otherwise referenced by that number.
Section 292BA is inserted in the Income-tax Act to clarify that an assessment is not invalid merely because of a mistake, defect or omission in quoting a computer-generated Document Identification Number, if the assessment order is referenced by that number in any manner. The provision is inserted after section 292B and is deemed to apply from 1 October 2019 for the purposes of section 292B.
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