Income Tax Department

Ministry of Finance, Government of India

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Section 292BA

Assessments not to be invalid on certain grounds

Section

Section Number

292BA

Chapter

CHAPTER XXIII - MISCELLANEOUS

Act

Income-tax Act, 1961

Year

2026

Assessments not to be invalid on certain grounds

42[Assessments not to be invalid on certain grounds.

292BA. 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.]


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