Income Tax Law
Income-tax Act, 2025 · Part B — Special provisions for avoiding repetitive appeals
Section 382Vacancies, etc., not to invalidate proceedings
Income-tax Act, 2025 (30 of 2025)
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.