Income Tax Department

Ministry of Finance, Government of India

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Section 382

Vacancies, etc , not to invalidate proceedings

Section

Section Number

382

Chapter

CHAPTER XVIII - Appeals revisions and alternate dispute resolutions

Act

Income-tax Act, 2025

Year

2026

Vacancies, etc , not to invalidate proceedings

Vacancies, etc., not to invalidate proceedings.

382. 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.

Footnotes