https://www.taxtmi.com/manuals?id=5875 The doctrine of substantial compliance permits acceptance of actual compliance with the essential substance of a statute despite minor procedural defects, provided the defects do not defeat the statute's purpose. Requirements that form the essence of the statute must be strictly met, while directory or procedural formalities may be treated as substantially complied with if the statutory objective is achieved; fiscal statutes are treated cautiously so that conditions critical to benefits or exemptions are not excused. en-us Thu, 21 Nov 2024 19:27:00 +0530 Sat, 12 Jul 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5875 The doctrine of substantial compliance permits acceptance of actual compliance with the essential substance of a statute despite minor procedural defects, provided the defects do not defeat the statute's purpose. Requirements that form the essence of the statute must be strictly met, while directory or procedural formalities may be treated as substantially complied with if the statutory objective is achieved; fiscal statutes are treated cautiously so that conditions critical to benefits or exemptions are not excused. Manuals Indian Laws Thu, 21 Nov 2024 19:27:00 +0530 https://www.taxtmi.com/manuals?id=5875