https://www.taxtmi.com/acts?id=53808 A new section clarifies that approvals by an income-tax authority in assessment, reassessment or recomputation proceedings are administrative and supervisory in nature and are not invalid merely because the recorded reasons are insufficient or because of defects in authentication or communication, including the absence of a digital signature where the approval is granted electronically. The insertion applies retrospectively from 1 April 2021 and overrides contrary provisions or judicial directions. en-us Tue, 31 Mar 2026 15:22:00 +0530 Tue, 31 Mar 2026 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53808 A new section clarifies that approvals by an income-tax authority in assessment, reassessment or recomputation proceedings are administrative and supervisory in nature and are not invalid merely because the recorded reasons are insufficient or because of defects in authentication or communication, including the absence of a digital signature where the approval is granted electronically. The insertion applies retrospectively from 1 April 2021 and overrides contrary provisions or judicial directions. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:22:00 +0530 https://www.taxtmi.com/acts?id=53808