https://www.taxtmi.com/acts?id=56563 Validity of Board acts and proceedings is protected against challenges based solely on a vacancy or defect in constitution, a defect in appointment of the Chairperson or another Member, or a procedural irregularity that does not affect case merits. Where the Chairperson cannot perform functions because of absence, illness or another cause, the senior-most Member performs those functions until the Chairperson resumes duties. en-us Wed, 07 Oct 2026 14:42:14 +0530 Wed, 07 Oct 2026 14:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56563 Validity of Board acts and proceedings is protected against challenges based solely on a vacancy or defect in constitution, a defect in appointment of the Chairperson or another Member, or a procedural irregularity that does not affect case merits. Where the Chairperson cannot perform functions because of absence, illness or another cause, the senior-most Member performs those functions until the Chairperson resumes duties. Act-Rules Indian Laws Wed, 07 Oct 2026 14:42:14 +0530 https://www.taxtmi.com/acts?id=56563