Rule – 63, Order of the prescribed authority
March 27, 2018
Rule – 65, Change of Inquiry Officer
March 27, 2018

Rule – 64, Procedure if no Inquiry Officer appointed

64. The procedure prescribed in the aforesaid rules shall mutatis mutandis apply when the prescribed authority itself conducts the inquiry without appointing an Inquiry Officer.

Reference: www.incometaxindia.gov.in

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