Rule 65: Change of Inquiry Officer

The Income-tax Rules, 1962Central Act · 1962

Change of Inquiry Officer.

If a change of an Inquiry Officer becomes necessary in the midst of an inquiry, the prescribed authority may appoint any other Inquiry Officer not below the rank of an Assistant Commissioner of Income-tax and the proceedings shall be continued by the succeeding Inquiry Officer from the stage at which they were left by his predecessor.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	65
Marginal note	Change of Inquiry Officer
Jurisdiction	Central
Status	In force as published by the source

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