Clause 310 - Return of tax bases not to be invalid on certain grounds. - Direct Taxes Code, 2010

Return of tax bases not to be invalid on certain grounds. 310. No return of tax-bases, assessment, notice, summons or other proceedings, 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 Code shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of tax-bases, assessment, notice, summons or other proceeding if such return of taxbases, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Code.