RULE 264 INCOME-TAX RULES 2026 Proceedings before Inquiry Officer.
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 »