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 Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 292B
In the 1961 statute, Section 292B deals with 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.
From 1st April 2026, the same subject sits at Section 522 of the Income-tax Act, 2025 — retained and renumbered as Section 522 of the Income-tax Act, 2025. Retained to protect the administrative validity of documents containing minor clerical errors.
For Section 292B, the practical impact is rated Medium. Prevents taxpayers from escaping liability due to minor spelling/typing errors in notices.
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 is Section 292B of the Income Tax Act, 1961 about?
Section 292B of the Income Tax Act, 1961 covers 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.
Which section replaces Section 292B in the Income-tax Act, 2025?
Section 292B of the Income Tax Act, 1961 maps to Section 522 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained to protect the administrative validity of documents containing minor clerical errors.
What is the impact of the change to Section 292B under the new tax code?
The transition impact for Section 292B is rated Medium. Prevents taxpayers from escaping liability due to minor spelling/typing errors in notices.
What should I watch out for when Section 292B moves to the 2025 code?
No substantive changes. Administrative protection retained for the department. These points are specific to Section 292B (Return of income, etc., not to be invalid on certain grounds).
Disclaimer: This mapping of Section 292B (Return of income, etc., not to be invalid on certain grounds) to Section 522 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 292B is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
Need professional help on Section 292B?
Compare trusted providers — both offer CA services ready for the Income-tax Act, 2025.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?