Vacancies, etc., not to invalidate proceedings
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
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.
