Section 23: Proceedings not open to the public

Q: What does Section 23 of The Authority for Advance Rulings (Procedure) Act (TAARPA) deal with?

Section 23 TAARPA pertains to "Proceedings not open to the public". It is part of the The Authority for Advance Rulings (Procedure) Act, a legislation enacted by the Parliament of India. Section 23 of The Authority for Advance Rulings (Procedure) Act (TAARPA) governs proceedings not open to the public. As verified on 19 May 2026.

Q: Is Section 23 TAARPA still in force?

Yes, Section 23 of the The Authority for Advance Rulings (Procedure) Act is currently in force across the Republic of India.

Q: What is धारा 23 TAARPA?

धारा 23 TAARPA is the Devanagari Hindi reference for Section 23 of the The Authority for Advance Rulings (Procedure) Act. Section 23 of The Authority for Advance Rulings (Procedure) Act (TAARPA) governs proceedings not open to the public. As verified on 19 May 2026.

Q: What is Dhara 23 TAARPA?

Dhara 23 TAARPA is the Roman Hindi reference for Section 23 of the The Authority for Advance Rulings (Procedure) Act. "Dhara" means "Section" in Hindi. Section 23 of The Authority for Advance Rulings (Procedure) Act (TAARPA) governs proceedings not open to the public. As verified on 19 May 2026.

Q: How to cite Section 23 of The Authority for Advance Rulings (Procedure) Act?

Cite as: "Section 23, The Authority for Advance Rulings (Procedure) Act (TAARPA)" in legal briefs. For academic writing, use the BlueBook format: The Authority for Advance Rulings (Procedure) Act, 2003, § 23 (India).

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Sunday, 26 July 2026

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Table of Contents

The Authority for Advance Rulings (Procedure) Act

Chapter I — Full Text

Section 23

Proceedings not open to the public

Proceedings before the Authority shall not be open to the public and no person other than the applicant, the Commissioner or their authorized representatives shall, without the permission of the Authority, remain present during such proceedings.