Section 522 — Return of Income - Notice etc not to be Invalid | ITA 2025

Section 522 of the Income-tax Act, 2025 corresponds to s. 292 B of the Income-tax Act, 1961. STATUTORY ARCHITECTURE No return / assessment / notice / summons / proceeding shall be invalid by reason of mistake, defect or omission, if it is…

Section 522 — - RETURN OF INCOME / NOTICE ETC NOT TO BE INVALID

Section 522 of the Income-tax Act, 2025 corresponds to s. 292B of the Income-tax Act, 1961.

Statutory text — Income-tax Act, 2025

(1) No return of income, assessment, notice, summons or other proceed- i ngs relating thereto, 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 purposes of this Act.

(2) No assessment under any of the provisions of this Act shall be invalid on the ground of any mistake, defect or omission in respect of quoting of a computer gener- ated Document Identification Number, if the assessment order is referenced by such number in any manner.

(3) Irrespective of anything contained in this Act, any approval given by an income-tax authority in relation to any assessment, reassessment or recomputation proceedings shall be deemed to be administrative and supervisory in nature and, shall not be invalid by reason of any insufficiency of the reasons recorded or by reason of any defect in the form or manner of its authentication or communication including whether digital signature have been appended to such approval or not, where such approval has been granted electronically.] Notice deemed to be valid in certain circumstances.

STATUTORY ARCHITECTURE

No return / assessment / notice / summons / proceeding shall be invalid by reason of mistake, defect or omission, if it is in substance and effect in conformity with intent and purpose of the Act. Curative provision.

PRACTITIONER PLANNING NOTES

Saves notices from technical defects; DOES NOT save jurisdictional / fundamental defects (e.g. missing approval, time-barred, wrong addressee).
Sahara India v. CIT (2008) -- lacks of approval not curable.
Travancore Diagnostics v. ACIT (2017) 390 ITR 167 (Ker) -- s. 292B does not save fundamental defects.

CROSS-REFERENCES

s. 533 [295] -- Rules.
s. 535 [298] -- Removal of difficulty.
s. 536 [Repeal] -- Saving clause.

← All sections (537)Act 2025 hub

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
2025 provision	1961 counterpart
s. 522 -- Return of Income / Notice etc not to be Invalid	s. 292B