https://www.taxtmi.com/acts?id=51927 Section 382 provides that proceedings before, or pronouncements of advance rulings by, the Board for Advance Rulings are not invalidated solely by the existence of any vacancy or defect in the Board's constitution, thereby preserving the substantive validity of advance-ruling processes despite constitutive irregularities. en-us Thu, 14 Aug 2025 18:12:13 +0530 Tue, 19 Aug 2025 15:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51927 Section 382 provides that proceedings before, or pronouncements of advance rulings by, the Board for Advance Rulings are not invalidated solely by the existence of any vacancy or defect in the Board's constitution, thereby preserving the substantive validity of advance-ruling processes despite constitutive irregularities. Act-Rules Income Tax Thu, 14 Aug 2025 18:12:13 +0530 https://www.taxtmi.com/acts?id=51927