Section-522 : Return of income, etc., not to be invalid on certain grounds

1. Section-522 as per act

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.

2. Help and useful links for Section-522

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. Self Service (DIY) Income Tax Filing made Easy