Circumstances in which return of income, assessment, approvals, etc., not to be invalid

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....ken, or purported to have been furnished or made or issued or taken, in pursuance of any of the provisions of this Act, shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding, if such return of income, assessment, notice, summons or other proceeding is in substance and effect in....

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....ded to such approval or not, where such approval has been granted electronically.]     ************** NOTES:- 1.  Substituted vide Section 121 of the Finance Act, 2026 w.e.f. 01-04-2026 before it was read as, "522. Return of income, etc., not to be invalid on certain grounds. No return of income, assessment, notice, summons or other proc....