Section 292B → Section 522
Return of income, etc., not to be invalid on certain grounds
Quick Answer
Section 292B of the Income Tax Act, 1961 (Return of income, etc., not to be invalid on certain grounds) corresponds to Section 522 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 292B
Provision Summary
A return, assessment, or notice cannot be declared invalid merely by reason of any mistake, defect or omission if it is in substance correct.
Sec 522
Provision Summary
Retained to protect the administrative validity of documents containing minor clerical errors.
Key Changes & Highlights
- No substantive changes. Administrative protection retained for the department.
Frequently Asked Questions
What does Section 292B of the Income Tax Act 1961 deal with?
Section 292B (Return of income, etc., not to be invalid on certain grounds) A return, assessment, or notice cannot be declared invalid merely by reason of any mistake, defect or omission if it is in substance correct.
What is the new section number for Section 292B under the Direct Tax Code 2025?
Section 292B of the ITA 1961 maps to Section 522 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 292B under the new tax code?
Section 292B is marked as "Retained" with status "Active". Impact: Medium - Prevents taxpayers from escaping liability due to minor spelling/typing errors in notices.
What are the key changes to Section 292B under DTC 2025?
No substantive changes. Administrative protection retained for the department.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
Need professional help on Section 292B?
Compare trusted providers — both offer DTC 2025-ready CA services.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?