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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>E-Advance Rulings Scheme, 2022: Proceedings Not Public; Attendance Requires Board's Permission Under Direct Taxes</h1> The E-Advance Rulings Scheme, 2022, under Direct Taxes, stipulates that proceedings before the Board for Advance Rulings are not open to the public. Only the applicant, their employee, relevant officers of the Board for Advance Rulings, Income-tax authority, or authorized representatives may attend. Attendance by any other person, including through video conferencing or telephony, requires the Board's permission.
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