Income-tax Rules, 2026

Rule 266Procedure if no Inquiry Officer appointed

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

The procedure prescribed in rules 264 and 265 shall also apply, to the extent possible, to the prescribed authority, if it itself conducts the inquiry without appointing an Inquiry Officer.

This rule refers to

Rule 264 Proceedings before Inquiry Officer

Rule 265 Order of the prescribed authority

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