RULE 263 INCOME-TAX RULES 2026 Inquiry Officer.

By | April 4, 2026
Last Updated on: April 28, 2026

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.

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RULE 263 INCOME-TAX RULES 2026 Inquiry Officer.

 

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