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Rule 61 of Income Tax Rules 1962: Inquiry Officer

Rule 61 : Inquiry Officer
(Part XI : Authorised Representatives)

"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."

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.