Income Tax Act 2025: Section 382 for Tax Year 2026-27

Vacancies, etc., not to invalidate proceedings

[Section-382 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.

FAQs on Section 382 of Income Tax Act 2025

What does Section 382 of the Income Tax Act, 2025 state?
Section 382 provides that any proceeding before, or pronouncement of advance ruling by, the Board for Advance Rulings shall not be questioned or deemed invalid merely because there is a vacancy or defect in the Board’s constitution.

Does a vacancy in the Board for Advance Rulings invalidate its decisions?
No, a vacancy or any defect in the constitution of the Board does not render its proceedings or pronouncements invalid.

Can a taxpayer challenge an advance ruling based on a defect in the Board’s constitution?
No, the Act clearly states that such a ground alone is insufficient to question the validity of the ruling or proceedings.

Is this provision applicable to past rulings before 1st April, 2026?
No, Section 382 is effective from 1st April, 2026 and applies to proceedings and rulings from that date onward.

What is the main objective of Section 382?
The objective is to ensure continuity and legal stability in the operations of the Board for Advance Rulings, even if there are structural vacancies or technical defects.

Does this section provide any remedy if there is gross misconduct or bias in the Board?
Section 382 only protects the validity of proceedings from being questioned on the ground of vacancies or defects in constitution. Issues like misconduct or bias would have to be addressed under other applicable legal provisions.

Is the provision under Section 382 unique to the Board for Advance Rulings?
Yes, the language of Section 382 specifically applies to the Board for Advance Rulings and not to other authorities or tribunals under the Act.