https://www.taxtmi.com/acts?id=50230 The provision provides that returns, assessments, notices, summonses and other proceedings under the Wealth tax framework shall not be invalid merely due to mistakes, defects or omissions, provided that such instruments are in substance and effect in conformity with the intent and purpose of the Act; emphasis is placed on substantive conformity over formal defects. en-us Wed, 05 Mar 2025 16:57:49 +0530 Wed, 05 Mar 2025 16:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50230 The provision provides that returns, assessments, notices, summonses and other proceedings under the Wealth tax framework shall not be invalid merely due to mistakes, defects or omissions, provided that such instruments are in substance and effect in conformity with the intent and purpose of the Act; emphasis is placed on substantive conformity over formal defects. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 16:57:49 +0530 https://www.taxtmi.com/acts?id=50230