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Rule – 66, Powers of prescribed authority and Inquiry Officer

Published by Law@HostBooks at March 27, 2018
Categories
  • All Rules
  • Income-tax Rules
Tags

66. For the purposes of any proceedings under rules 59 to 65, 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.
 
Reference: www.incometaxindia.gov.in
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