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of <h1>Proceedings under Income-tax Act valid despite vacancies; Board for Advance Rulings gains same protection from notified date</h1> Proceedings before or rulings issued by the designated Authority under the Income-tax Act shall not be invalidated or questioned solely due to any vacancy or defect in the Authority's constitution. From a notified date, this protection extends to the Board for Advance Rulings, treating it as the Authority for the purpose of these provisions. This ensures continuity and validity of advance rulings despite procedural or structural deficiencies in the relevant adjudicatory body.
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