Section 42C: Return of wealth, etc., not to be invalid on certain grounds

The Wealth-Tax Act, 1957Central Act · Act 27 of 1957

[Return of wealth, etc., not to be invalid on certain grounds.

No return of wealth, 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 wealth, assessment, notice, summons or other proceeding if such return of wealth, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.]

Where this provision sits

Act	The Wealth-Tax Act, 1957
Section	42C
Marginal note	Return of wealth, etc., not to be invalid on certain grounds
Jurisdiction	Central
Status	In force as published by the source

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. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.

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