RULE 174 INCOME-TAX RULES 2026
Day and time for inspection by Valuation Officers, etc., as per section 269(3).
174. (1) For the purposes of section 269(3), on any day except public holidays, at any time between 6 a.m. and 6 p.m., the Valuation Officer, or any engineer, or overseer, or surveyor, or assessor, authorised by him, by order in writing in this behalf, may, —
| (a) | enter any land within the limits of the area assigned to the Valuation Officer; or | |
| (b) | enter any land, building, or other place belonging to or occupied by any person in connection with whose assessment a reference has been made to the Valuation Officer; or | |
| (c) | inspect any asset in respect of which a reference has been made to the Valuation Officer. |
(2) The expression “public holiday” includes Sundays, and any other day declared by the Central Government, by notification, to be a public holiday.
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