https://www.taxtmi.com/acts?id=3498 Provision preserves validity of returns, assessments, notices, summonses and other proceedings under the Income tax Act despite mistakes, defects or omissions, so long as they are in substance and effect in conformity with the intent and purpose of the Act, treating formal irregularities as non fatal where substantive effect aligns with statutory objectives. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 04 Aug 2025 17:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3498 Provision preserves validity of returns, assessments, notices, summonses and other proceedings under the Income tax Act despite mistakes, defects or omissions, so long as they are in substance and effect in conformity with the intent and purpose of the Act, treating formal irregularities as non fatal where substantive effect aligns with statutory objectives. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3498