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Home > Income Tax Act 2025 > Section-382Last Updated: Mar 06th 2025

Section-382 : Vacancies, etc., not to invalidate proceedings

Section-382 seeks to deal with proceedings in case of vacancies in the Board for Advance Rulings. Learn to understand the section-382 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

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1. Section-382 as per act

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

2. Help and useful links for Section-382

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Self Service (DIY) Income Tax Filing made Easy



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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.