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Income-tax Act, 1961 · Chapter XXIII: Miscellaneous

Section 292B: Return of income, etc., not to be invalid on certain grounds

The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.

In plain words

This section states that a return of income, assessment, notice, summons, or other proceeding is not invalid merely because of a mistake, defect, or omission. The document or action remains valid if it is in substance and effect in conformity with the intent and purpose of the Act. This prevents technical errors from voiding legal steps taken under the Act.

  • A return, assessment, notice, summons, or other proceeding is not invalid merely by reason of any mistake, defect, or omission.
  • The proceeding must be in substance and effect in conformity with or according to the intent and purpose of the Act.
  • This rule applies to actions furnished, made, issued, or taken in pursuance of the Act's provisions.
  • It also covers actions purported to have been furnished, made, issued, or taken.

A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.

Official text

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.]

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 292B