§ 382
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Vacancies, etc., not to invalidate proceedings
Income-tax Act, 2025
Any proceeding before the Board for Advance Rulings, including the issuance of an advance ruling, cannot be challenged solely because the Board has a vacancy or a defect in its constitution. The validity of the ruling remains unaffected by such procedural gaps.
📜 Official text of the section +
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.
Application for advance ruling.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 356Appealable orders before Joint Commissioner (Appeals)§ 357Appealable orders before Commissioner (Appeals)§ 358Form of appeal and limitation§ 359Procedure in appeal§ 360Principal Commissioner or Commissioner. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)§ 361Appellate Tribunal