2025Section 382
382. Vacancies, etc., not to invalidate proceedings.
In the 1961 Act1 match · Unreviewed
- 1961 Section 245P
From the Income Tax Department's correspondence.
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.