Income-tax approval validity clarified for assessment proceedings despite defects in recording, authentication, or electronic communication. A new section clarifies that approvals by an income-tax authority in assessment, reassessment or recomputation proceedings are administrative and supervisory in nature and are not invalid merely because the recorded reasons are insufficient or because of defects in authentication or communication, including the absence of a digital signature where the approval is granted electronically. The insertion applies retrospectively from 1 April 2021 and overrides contrary provisions or judicial directions.