Section 292BCentral Act
Section 292B: Return of income, etc., not to be invalid on certain grounds
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.]Previous
Sec 292A — [ Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply. [ Inserted by Act 41 of 1975, Section 78 (w.e.f. 1.10.1975).]
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Sec 292BB — [ Notice deemed to be valid in certain circumstances. [ Inserted by Act 18 of 2008, Section 56 (w.e.f. 1.4.2008).]
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