https://www.taxtmi.com/acts?id=53896 The substituted section 522 validates returns, assessments, notices, summons and related proceedings despite any mistake, defect or omission, if they are in substance and effect consistent with the Act. It also provides that an assessment is not invalid for any defect in quoting a computer-generated Document Identification Number where the assessment order is otherwise referenced by that number. Electronic approvals by an income-tax authority for assessment-related proceedings are administrative and supervisory in nature and are not invalid for defects in reasons, authentication or communication, including absence of a digital signature. en-us Tue, 31 Mar 2026 15:55:25 +0530 Tue, 31 Mar 2026 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53896 The substituted section 522 validates returns, assessments, notices, summons and related proceedings despite any mistake, defect or omission, if they are in substance and effect consistent with the Act. It also provides that an assessment is not invalid for any defect in quoting a computer-generated Document Identification Number where the assessment order is otherwise referenced by that number. Electronic approvals by an income-tax authority for assessment-related proceedings are administrative and supervisory in nature and are not invalid for defects in reasons, authentication or communication, including absence of a digital signature. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:55:25 +0530 https://www.taxtmi.com/acts?id=53896