RULE 268 INCOME-TAX RULES 2026 Powers of prescribed authority and Inquiry Officer. 268. For the purposes of any proceedings under rules 261 to 267, the prescribed authority and the Inquiry Officer shall have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit… Read More »
RULE 267 INCOME-TAX RULES 2026 Change of Inquiry Officer. 267. If it becomes necessary to change the Inquiry Officer during an inquiry, the prescribed authority may appoint another Inquiry Officer not below the rank of an Assistant Commissioner of Income-tax and the proceedings shall continue with the new Inquiry Officer from the point where they were… Read More »
RULE 266 INCOME-TAX RULES 2026 Procedure if no Inquiry Officer appointed. 266. The procedure prescribed in rules 264 and 265 shall also apply, to the extent possible, to the prescribed authority, if it itself conducts the inquiry without appointing an Inquiry Officer. ******************************************* Your Queries Solved rule 266 of income tax rules 2026, Read more Income… Read More »
RULE 265 INCOME-TAX RULES 2026 Order of the prescribed authority. 265. (1) The prescribed authority shall consider the report of the Inquiry Officer and record its findings on each charge and, where it does not agree with the findings of the Inquiry Officer, shall record the reasons for its disagreement. (2) If the prescribed authority is… Read More »
RULE 264 INCOME-TAX RULES 2026 Proceedings before Inquiry Officer. 264. (1) On receipt of the written statement of defence, or if no such statement is received within the time specified, the Inquiry Officer shall inquire into such of the charges as are not admitted. (2) The Inquiry Officer shall, in the course of the inquiry, consider… Read More »
RULE 263 INCOME-TAX RULES 2026 Inquiry Officer. 263. The prescribed authority shall, unless it proposes to conduct the inquiry itself, appoint an Inquiry Officer, not below the rank of an Assistant Commissioner of Income-tax, to conduct the inquiry and shall inform the authorised income-tax practitioner of the appointment of such an Inquiry Officer. *************************************************** Your… Read More »
RULE 262 INCOME-TAX RULES 2026 Charge-sheet. 262. (1) Where the prescribed authority, on the basis of information in its possession, is of the opinion that prima facie an authorised income-tax practitioner is guilty of misconduct in connection with any income-tax proceedings, it shall frame definite charges against the income-tax practitioner and shall communicate them in writing to him,… Read More »
RULE 261 INCOME-TAX RULES 2026 Prescribed authority to order an inquiry. 261. An order disqualifying an authorised income-tax practitioner from representing an assessee under section 515(5)(b) shall be passed only after an inquiry, held as far as may be, in accordance with rules 262 to 267. *************************************************** Your Queries Solved rule 261 of income tax rules… Read More »
RULE 260 INCOME-TAX RULES 2026 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed. 260. The name of a person, which has been entered in the register,- (a) shall be removed from the register during the period for which he is disqualified to represent an assessee in the… Read More »
RULE 259 INCOME-TAX RULES 2026 Cancellation of certificate obtained by misrepresentation. 259. (1) If at any time the specified authority is satisfied that the certificate of registration was obtained through misrepresentation as to an essential fact, he shall order the removal of the name of the income-tax practitioner from the register. (2) An order under sub-rule… Read More »