Income Tax Law
Income-tax Rules, 2026
Rule 174Day and time f or inspection by Valuation Officers, etc., as per section 269(3)
Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
(1)For the purposes of section 269(3), on any day except public holidays, at any time between 6 a.m. and 6 p.m., the Valuation Officer, or any engineer, or overseer, or surveyor, or assessor, authorised by him, by order in writing in this behalf, may, –
(a)enter any land within the limits of the area assigned to the Valuation Officer; or
(b)enter any land, building, or other place belonging to or occupied by any person in connection with whose assessment a reference has been made to the Valuation Officer; or
(c)inspect any asset in respect of which a reference has been made to the Valuation Officer.
(2)The expression "public holiday" includes Sundays, and any other day declared by t he Central Government, by notification, to be a public holiday.