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<h1>Vice-Chairman Acts as Chairman During Vacancy or Absence Under Income-tax Act Provisions</h1> In the event of a vacancy in the office of the Chairman due to death, resignation, or other reasons, the Vice-Chairman or a designated Vice-Chairman authorized by the Central Government shall act as Chairman until a new Chairman is appointed and assumes office. Additionally, if the Chairman is unable to perform duties due to absence, illness, or other causes, the Vice-Chairman or an authorized Vice-Chairman shall discharge the Chairman's functions until the Chairman resumes duties. This provision ensures continuity in leadership and decision-making within the relevant authority under the Income-tax Act.