Section 19: Amendment of the Record

Q: What does Section 19 of The Authority for Advance Rulings (Procedure) Act (TAARPA) deal with?

Section 19 TAARPA pertains to "Amendment of the Record". It is part of the The Authority for Advance Rulings (Procedure) Act, a legislation enacted by the Parliament of India. Section 19 of The Authority for Advance Rulings (Procedure) Act (TAARPA) governs amendment of the Record. As verified on 19 May 2026.

Q: Is Section 19 TAARPA still in force?

Yes, Section 19 of the The Authority for Advance Rulings (Procedure) Act is currently in force across the Republic of India.

Q: What is धारा 19 TAARPA?

धारा 19 TAARPA is the Devanagari Hindi reference for Section 19 of the The Authority for Advance Rulings (Procedure) Act. Section 19 of The Authority for Advance Rulings (Procedure) Act (TAARPA) governs amendment of the Record. As verified on 19 May 2026.

Q: What is Dhara 19 TAARPA?

Dhara 19 TAARPA is the Roman Hindi reference for Section 19 of the The Authority for Advance Rulings (Procedure) Act. "Dhara" means "Section" in Hindi. Section 19 of The Authority for Advance Rulings (Procedure) Act (TAARPA) governs amendment of the Record. As verified on 19 May 2026.

Q: How to cite Section 19 of The Authority for Advance Rulings (Procedure) Act?

Cite as: "Section 19, 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, § 19 (India).

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Monday, 27 July 2026

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Table of Contents

The Authority for Advance Rulings (Procedure) Act

Chapter I — Full Text

Section 19

Amendment of the Record

If at any stage of the proceedings before the Authority it appears that there is any factual or material error in the records the same shall be amended after hearing the applicant and the Commissioner.