Section 81
Assessment not to be invalid on certain grounds. Repealed
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
About this Act
An Act to make provisions to deal with the problem of the Black money that is undisclosed foreign income and assets, the procedure for dealing with such income and assets and to provide for imposition of tax on any undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.
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.