Section 382: Vacancies, etc , not to invalidate proceedings

The Income-tax Act, 2025Central Act · Act 30 of 2025

Vacancies, etc., not to invalidate proceedings.

No proceeding before, or pronouncement of advance ruling by, the Board for Advance Rulings, shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Board for Advance Rulings.

Where this provision sits

Act	The Income-tax Act, 2025
Section	382
Marginal note	Vacancies, etc , not to invalidate proceedings
Jurisdiction	Central
Status	In force as published by the source

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