§ 382
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Vacancies, etc., not to invalidate proceedings
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
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