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<h1>Procedural Errors Won't Invalidate Income-Tax Returns or Notices if Substantially Compliant with the Act</h1> No return of income, assessment, notice, summons, or related proceeding under the Income-tax Act shall be deemed invalid solely due to any mistake, defect, or omission if it substantially conforms to the intent and purpose of the Act. This provision ensures that procedural errors do not invalidate tax processes as long as their substance aligns with the statutory requirements.