Substantial compliance preserves tax proceedings despite minor procedural errors when the instrument fulfils legislative intent.
Clause 522 preserves the validity of returns, assessments, notices, summonses and other proceedings despite clerical, typographical or similar procedural defects, provided the document or action is in substance and effect in conformity with the intent and purposes of the Act; it does not cure defects that go to jurisdiction, authority, limitation, or breaches of natural justice, and mirrors Section 292B to maintain continuity of judicial interpretation and application.