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Section 245P: Vacancies, etc , not to invalidate proceedings

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Vacancies, etc., not to invalidate proceedings.

(1) No proceeding before, or pronouncement of advance ruling by, the Authority shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.

(2) With effect from such date as the Central Government may, by notification in the Official Gazette, appoint, the provisions of this section shall have effect as if for the word "Authority", the words "Board for Advance Rulings" had been substituted.

Where this provision sits

ActThe Income-tax Act, 1961
Section245P
Marginal noteVacancies, etc , not to invalidate proceedings
JurisdictionCentral
StatusRepealed

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