https://www.taxtmi.com/acts?id=53807 Section 292BA is inserted in the Income-tax Act to clarify that an assessment is not invalid merely because of a mistake, defect or omission in quoting a computer-generated Document Identification Number, if the assessment order is referenced by that number in any manner. The provision is inserted after section 292B and is deemed to apply from 1 October 2019 for the purposes of section 292B. en-us Tue, 31 Mar 2026 15:21:44 +0530 Tue, 31 Mar 2026 15:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53807 Section 292BA is inserted in the Income-tax Act to clarify that an assessment is not invalid merely because of a mistake, defect or omission in quoting a computer-generated Document Identification Number, if the assessment order is referenced by that number in any manner. The provision is inserted after section 292B and is deemed to apply from 1 October 2019 for the purposes of section 292B. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:21:44 +0530 https://www.taxtmi.com/acts?id=53807