Mera Samvidhaan All of Income-tax Act, 1961

Chapter XXIII · Miscellaneous

292BA42[Assessments not to be invalid on certain grounds.

Section 292BA · Chapter XXIII · page 1070 of the Act

Notwithstanding anything contained in any judgment, order or decree of any court, for the removal of doubts, it is hereby clarified for the purposes of section 292B that no assessment under any of the provisions of this Act shall be invalid or shall be deemed to have been invalid on the ground of any mistake, defect or omission in respect of quoting of a computer generated Document Identification Number, if the assessment order is referenced by such

number in any manner.]

42 Ins. by Act No. 4 of 2026, w.r.e.f. 1-10-2019.

Section 292BA of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.