Section 382 — Vacancies, etc., not to invalidate proceedings
Old Act equivalent: Section 245P of IT Act 1961 Sub-part: D.2—Advance rulings
Statutory Text
- 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.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Proceedings before the Board for Advance Rulings.
- Conditions: Vacancies or defects in constitution do not invalidate proceedings or rulings.
- Time limits: None.
- Monetary limits: None.
- Exceptions: None.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.