https://www.taxtmi.com/acts?id=48967 The provision treats returns of income, assessments, notices, summonses and other proceedings as valid despite mistakes, defects or omissions so long as they are in substance and effect in conformity with the intent and purposes of the Act, functioning as a curative rule that prioritizes substance over form and preserves efficacy against procedural technicalities. en-us Fri, 14 Feb 2025 14:38:25 +0530 Fri, 14 Feb 2025 14:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48967 The provision treats returns of income, assessments, notices, summonses and other proceedings as valid despite mistakes, defects or omissions so long as they are in substance and effect in conformity with the intent and purposes of the Act, functioning as a curative rule that prioritizes substance over form and preserves efficacy against procedural technicalities. Act-Rules Bills Fri, 14 Feb 2025 14:38:25 +0530 https://www.taxtmi.com/acts?id=48967