Proceedings confidentiality restricts public attendance; presence limited to applicant, officials and authorised representatives with Board permission. Proceedings before the Board for Advance Rulings are confidential and not open to the public; attendance is limited to the applicant, the applicant's ... Summary
Proceedings confidentiality restricts public attendance; presence limited to applicant, officials and authorised representatives with Board permission.
Proceedings before the Board for Advance Rulings are confidential and not open to the public; attendance is limited to the applicant, the applicant's employees, concerned officers of the Board or the Income-tax authority, and authorised representatives, and no other person may be present without the Board's permission, including during video conferencing or video telephony.
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