LawgistThe Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act
81Assessment not to be invalid on certain grounds
No assessment, notice, summons or other proceedings, made or issued or taken or purported to have been made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defector omission in such assessment, notice, summons or other proceeding if such assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.
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GENERAL PROVISIONS
- 73 Agreement with foreign countries or specified territories
- 74 Service of notice generally
- 75 Authentication of notices and other documents
- 76 Notice deemed to be valid in certain circumstances
- 77 Appearance by approved valuer in certain matters
- 78 Appearance by authorised representative
- 79 Rounding off of income, value of asset and tax
- 80 Congnizance of offences
- 81 Assessment not to be invalid on certain grounds
- 82 Bar of suits in civil courts
- 83 Income-tax papers to be available for purposes of this Act
- 84 Application of provisions of Income-tax Act
- 85 Power to make rules
- 86 Power to remove difficulties
- 87 Amendment of section 2 of Act 54 of 1963
- 88 Amendment of Act of 15 of 2003
