292B Income Tax Act - Return of income, etc., not to be invalid on certain grounds

Section 292b of Income Tax Act 1961 - Return of income, etc., not to be invalid on certain grounds

No return of income, assessment, notice, summons or other proceeding, furnished or made or issued or taken 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 conformity with or according to the intent and purpose of this Act.

Income Tax Act 1961

Section 291 Power to tender immunity from prosecution

Section 292 Cognizance of offences

Section 292A Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply

Section 202B Return of income, etc., not to be invalid on certain grounds

Section 292BB Notice deemed to be valid in certain circumstances

Section 292C Presumption as to assets, books of account, etc

Section 292CC Authorisation and assessment in case of search or requisition

Section 293 Bar of suits in civil courts

Section 293A Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils

Section 293B Power of Central Government or Board to condone delays in obtaining approval

Section 293C Power to withdraw approval

Section 294 Act to have effect pending legislative provision for charge of tax

Section 294A Power to make exemption, etc., in relation to certain Union territories

Section 295 Power to make rules

Section 296 Rules and certain notifications to be placed before Parliament

Section 297 Repeals and savings

Section 298 Power to remove difficulties