Income-tax Rules, 2026

Rule 268Powers of prescribed authority and Inquiry Officer

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

For the purposes of any proceedings under rules 261 to 267, the prescribed authority and the Inquiry Officer shall have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters: -

(a)discovery and inspection;

(b)enforcing the attendance of any person including any officer of a banking company and examining him on oath;

(c)compelling the production of books of account and other documents; and

(d)issuing commissions.

This rule refers to

Rule 261 Prescribed authority to order an inquiry

Rule 262 Charge-sheet

Rule 263 Inquiry Officer

Rule 264 Proceedings before Inquiry Officer

Rule 265 Order of the prescribed authority

Rule 266 Procedure if no Inquiry Officer appointed

Rule 267 Change of Inquiry Officer

Referenced by

Rule 250 Definitions for the purposes of rules 251 to 268