SUBSCRIBE(free)-Daily Updates (Click Verification Link Received in Your Email)

Rule 66 of Income Tax Rules 1962: Powers of prescribed authority and Inquiry Officer

Rule 66 : Powers of prescribed authority and Inquiry Officer
(Part XI : Authorised Representatives)

For the purposes of any proceedings under rules 59 to 65, 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 in respect of the following matters:—

(a) discovery and inspection;
(b) enforcing the attendance of any person including any officer of a banking company and examining him on oath;
(c) compelling the production of books of account and other documents; and
(d) issuing commissions.





Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
Submit/See Comments With: or

No comments:

Post a Comment