Section 292BA: Assessments not to be invalid on certain grounds

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

[Assessments not to be invalid on certain grounds.

Notwithstanding anything contained in any judgment, order or decree of any court, for the removal of doubts, it is hereby clarified for the purposes of section 292B that no assessment under any of the provisions of this Act shall be invalid or shall be deemed to have been invalid on the ground of any mistake, defect or omission in respect of quoting of a computer generated Document Identification Number, if the assessment order is referenced by such number in any manner.]

Where this provision sits

Act	The Income-tax Act, 1961
Section	292BA
Marginal note	Assessments not to be invalid on certain grounds
Jurisdiction	Central
Status	Repealed

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, Act No. 4 of 2026. Ins. by Act No. 4 of 2026, w.r.e.f. 1-10-2019.

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