Procedural validity in tax proceedings safeguards returns, assessments and electronic approvals from invalidity for minor defects.

Return of income, assessment, notice, summons or other proceedings under the Income-tax Act are not invalid merely because of a mistake, defect or omission, if they are in substance and effect in conformity with the intent and purposes of the Act. Assessment orders are also protected where a computer-generated Document Identification Number is referenced in any manner. Approvals relating to assessment, reassessment or recomputation are treated as administrative and supervisory, and are not invalid for defects in reasons, authentication, communication, or digital signature where granted electronically.

---

---

---