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Rule 66 of Income Tax Rules 1962: Powers of prescribed authority & 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.

Extra Notes for Readers

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

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

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