Proceedings not open to the public restrict attendance at Dispute Resolution Committee hearings to specified participants unless permission granted.

Proceedings before the Dispute Resolution Committee are not open to the public and attendance is limited to the assessee, the assessee's employee, concerned officers of the Committee, the income-tax authority, and authorised representatives; no other person may be present without the Committee's permission, including participation by video conferencing or video telephony.

---

---

---