https://www.taxtmi.com/acts?id=50204 Two provisions: a probation exclusion denying application of probation statutes to persons convicted under the Income-tax Act except those under eighteen; and a substantive-validity rule that procedural instruments and proceedings under the Act are not invalid merely for mistakes, defects or omissions if they are, in substance and effect, in conformity with the intent and purpose of the Act. en-us Wed, 05 Mar 2025 15:27:50 +0530 Wed, 05 Mar 2025 15:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50204 Two provisions: a probation exclusion denying application of probation statutes to persons convicted under the Income-tax Act except those under eighteen; and a substantive-validity rule that procedural instruments and proceedings under the Act are not invalid merely for mistakes, defects or omissions if they are, in substance and effect, in conformity with the intent and purpose of the Act. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 15:27:50 +0530 https://www.taxtmi.com/acts?id=50204