Return of tax base, etc., not to be invalid on certain grounds

Return of tax base, etc., not to be invalid on certain grounds https://www.taxtmi.com/acts?id=11054 A provision deems returns of tax bases, assessments, notices, summonses and other proceedings valid despite mistakes, defects or omissions where, in substance and effect, they conform with the intent and purpose of the Code, treating form errors as non-fatal when the operative substance aligns with statutory objectives. en-us Thu, 20 Aug 2009 14:18:27 +0530 Thu, 20 Aug 2009 14:18:27 +0530 TaxTMI RSS Generator Return of tax base, etc., not to be invalid on certain grounds https://www.taxtmi.com/acts?id=11054 A provision deems returns of tax bases, assessments, notices, summonses and other proceedings valid despite mistakes, defects or omissions where, in substance and effect, they conform with the intent and purpose of the Code, treating form errors as non-fatal when the operative substance aligns with statutory objectives. Act-Rules Bills Thu, 20 Aug 2009 14:18:27 +0530 https://www.taxtmi.com/acts?id=11054