https://www.taxtmi.com/acts?id=53957 Approvals given by an income-tax authority in assessment, reassessment or recomputation proceedings are treated as administrative and supervisory in nature. They are not invalid merely because of insufficiency of recorded reasons or defects in form, authentication or communication, including absence of a digital signature, where the approval is granted electronically. en-us Wed, 01 Apr 2026 12:22:00 +0530 Wed, 01 Apr 2026 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53957 Approvals given by an income-tax authority in assessment, reassessment or recomputation proceedings are treated as administrative and supervisory in nature. They are not invalid merely because of insufficiency of recorded reasons or defects in form, authentication or communication, including absence of a digital signature, where the approval is granted electronically. Act-Rules Income Tax Wed, 01 Apr 2026 12:22:00 +0530 https://www.taxtmi.com/acts?id=53957