Rule 61: Inquiry Officer

The Income-tax Rules, 1962Central Act · 1962

Inquiry Officer.

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.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	61
Marginal note	Inquiry Officer
Jurisdiction	Central
Status	In force as published by the source

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