Rule – 64, Procedure if no Inquiry Officer appointed
March 27, 2018
Rule – 66, Powers of prescribed authority and Inquiry Officer
March 27, 2018

Rule – 65, Change of Inquiry Officer

65. If a change of an Inquiry Officer becomes necessary in the midst of an inquiry, the prescribed authority may appoint any other Inquiry Officer not below the rank of an Assistant Commissioner of Income-tax and the proceedings shall be continued by the succeeding Inquiry Officer from the stage at which they were left by his predecessor.


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