41C. RETURN OF GIFTS, ETC., NOT TO BE INVALID ON CERTAIN GROUNDS. –
1[41C. Return of gifts etc., not to be invalid on certain grounds.—No return of gifts, 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 deemed to be invalid merely by reason of any mistake, defect or omission in such return of gifts, assessment, notice, summons or other proceeding, if such return of gifts, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.
Comments
The error in the order of the Gift Tax Officer holding one of the sons of the deceased alone (who filed the return) as representative of the estate is curable under this section. Held, the entire order of the Gift Tax Officer does not become a nullity; (1992) 105 CTR 185 (DB) (Cal).
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1. Ins. by Act 41 of 1975, sec. 122 (w.e.f. 1-10-1975).
