The Income-tax Act, 1961 · XIX — REFUNDS

Section 245P. Vacancies, etc., not to invalidate proceedings

In force · As amended up to 2026-08

245P. Vacancies, etc., not to invalidate proceedings. —No proceeding before, or pronouncement of advance ruling by, the Authority shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.

Source: India Code