https://www.taxtmi.com/acts?id=52068 Return of income, assessment, notice, summons or other proceedings under the Income-tax Act are not invalid merely because of a mistake, defect or omission, if they are in substance and effect in conformity with the intent and purposes of the Act. Assessment orders are also protected where a computer-generated Document Identification Number is referenced in any manner. Approvals relating to assessment, reassessment or recomputation are treated as administrative and supervisory, and are not invalid for defects in reasons, authentication, communication, or digital signature where granted electronically. en-us Thu, 14 Aug 2025 18:52:53 +0530 Mon, 06 Apr 2026 15:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52068 Return of income, assessment, notice, summons or other proceedings under the Income-tax Act are not invalid merely because of a mistake, defect or omission, if they are in substance and effect in conformity with the intent and purposes of the Act. Assessment orders are also protected where a computer-generated Document Identification Number is referenced in any manner. Approvals relating to assessment, reassessment or recomputation are treated as administrative and supervisory, and are not invalid for defects in reasons, authentication, communication, or digital signature where granted electronically. Act-Rules Income Tax Thu, 14 Aug 2025 18:52:53 +0530 https://www.taxtmi.com/acts?id=52068