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Section 81 - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
81. Assessment not to be invalid on certain grounds.-
No assessment, notice, summons or other proceedings, made or issued or taken or purported to have been 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 assessment, notice, summons or other proceeding if such assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.
Related Sections
Related Acts
- Bilateral Netting of Qualified Financial Contracts Act, 2020
- India International Arbitration Centre Act, 2019
- Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016
- Transgender Persons (Protection of Rights) Act, 2019
- Integrated Goods and Services Tax (Amendment) Act, 2018
* Only for reference.