Para 17 - Proceedings not open to the public - E- Advance Rulings Scheme, 2022

17. Proceedings not open to the public. The proceedings before the Board for Advance Rulings shall not be open to the public and no person (other than the applicant, his employee, the concerned officers of the Board for Advance Rulings or the Income-tax authority or the authorised representatives) shall, without the permission of the Board for Advance Rulings , remain present during such proceedings, even on video conferencing or video telephony.