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Section 382 of Income Tax Act - Vacancies, etc, not to invalidate proceedings

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Last Updated: 01-04-2026

382. Vacancies, etc., not to invalidate proceedings.

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.