Rule 64 of Income Tax Rules 1962: Procedure if no Inquiry Officer appointed
Rule 64 : Procedure if no Inquiry Officer appointed
(Part XI : Authorised Representatives)
The procedure prescribed in the aforesaid rules shall mutatis mutandis apply when the prescribed authority itself conducts the inquiry without appointing an Inquiry Officer.
Reference/Source: Check at Income Tax site for latest version of the Rules - link
This page was last updated on 17th October 2016.