Income-tax Rules, 2026

Rule 263Inquiry Officer

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

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.

Referenced by

Rule 250 Definitions for the purposes of rules 251 to 268

Rule 261 Prescribed authority to order an inquiry

Rule 268 Powers of prescribed authority and Inquiry Officer