Return of income, etc., not to be invalid on certain grounds
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
No return of income, 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 considered to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding, if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purposes of this Act.
FAQs on Section 522 of the Income Tax Act, 2025
Here are some FAQs that students might have regarding Section 522 of the Income Tax Act, 2025 for the Tax Year 2025-26:
- What is the purpose of Section 522 of the Income Tax Act, 2025?
Section 522 ensures that minor mistakes, defects, or omissions in income tax returns, assessments, notices, summons, or other proceedings do not invalidate them, as long as they align with the intent and purpose of the Act. - When does Section 522 come into effect?
It applies from April 1, 2026, for the tax year 2025-26. - What types of documents and proceedings are covered under Section 522?
This section applies to income tax returns, assessments, notices, summons, or any other proceedings under the Act. - Does this section excuse major errors in tax returns?
No. It only covers minor mistakes, defects, or omissions. Substantial non-compliance with tax laws may still lead to penalties or invalidation. - If I make a small clerical error in my tax return, will it be rejected?
No, minor mistakes like typos or missing details won’t invalidate your return if the intent and purpose remain clear. - What happens if I forget to attach a required document to my return?
The tax authorities may ask for the missing document, but your return itself won’t be invalidated solely due to the omission. - If I receive a tax notice with incorrect details, is it still valid?
Yes, as long as the notice is in line with the intent of the Income Tax Act, minor errors won’t make it invalid. - Does this section apply to both individuals and businesses?
Yes, it applies to all taxpayers under the Act, including individuals, businesses, and other entities. - Can I intentionally submit an incomplete return and claim protection under Section 522?
No. This section does not protect intentional non-disclosure or fraudulent filing. - How does this section benefit taxpayers?
It provides relief from unnecessary legal complications due to minor errors, reducing the chances of technical invalidation.
Section 522 of the Income Tax Act, 2025, effective from April 1, 2026, ensures that income tax returns, assessments, notices, summons, or other proceedings are not deemed invalid due to minor mistakes, defects, or omissions, as long as they align with the intent and purpose of the Act.
It provides relief to taxpayers by preventing unnecessary rejections over technical errors, but it does not excuse substantial non-compliance, intentional omissions, or fraudulent filings. This section applies to both individuals and businesses, ensuring smoother tax processes without legal complications arising from trivial mistakes.
