https://www.taxtmi.com/acts?id=50248 The provision provides that returns of gifts, assessments, notices, summonses and other proceedings under the Gift-Tax Act shall not be invalid merely due to mistakes, defects or omissions if the instrument is in substance and effect in conformity with the intent and purpose of the Act, applying whether furnished, made, issued, taken or purported to have been so. en-us Wed, 05 Mar 2025 17:57:34 +0530 Wed, 05 Mar 2025 17:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50248 The provision provides that returns of gifts, assessments, notices, summonses and other proceedings under the Gift-Tax Act shall not be invalid merely due to mistakes, defects or omissions if the instrument is in substance and effect in conformity with the intent and purpose of the Act, applying whether furnished, made, issued, taken or purported to have been so. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 17:57:34 +0530 https://www.taxtmi.com/acts?id=50248