Section 382, Income-tax Act, 2025 — Vacancies, etc., not to invalidate proceedings

Chapter XVIII · Appeals, Revisions and Alternate Dispute Resolutions

382Vacancies, etc., not to invalidate proceedings.

Section 382 · Chapter XVIII · D.—Alternate Dispute Resolutions — 2.—Advance rulings · page 449 of the Act

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.

Section 382 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.