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Home > Income Tax Act 2025 > Chapter XVIII > Section-382Last Updated: Apr 25th 2026
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"
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
Quickly find the corresponding section under the new Income Tax Act, 2025.
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.