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Section 292BC: Circumstances in which approvals by income-tax authority not to be invalid

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

[Circumstances in which approvals by income-tax authority not to be invalid.

Notwithstanding anything contained in this Act or in any judgment, order or decree of any Court, for the removal of doubts, it is hereby clarified that any approval given by an income-tax authority in relation to any assessment, reassessment or recomputation proceedings under this Act shall be deemed to be administrative and supervisory in nature and shall not be invalid or shall not be deemed to 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 is granted electronically.]

Where this provision sits

ActThe Income-tax Act, 1961
Section292BC
Marginal noteCircumstances in which approvals by income-tax authority not to be invalid
JurisdictionCentral
StatusRepealed

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. 1-4-2021.

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