Income-tax Rules, 2026

Rule 267Change of Inquiry Officer

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

If it becomes necessary to change the Inquiry Officer during an inquiry, the prescribed authority may appoint another Inquiry Officer not below the rank of an Assistant Commissioner of Income-tax and the proceedings shall continue with the new Inquiry Officer from the point where they were left by his predecessor.

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