March 27, 2018Published by Law@HostBooks at March 27, 2018Categories All Rules Income-tax RulesRule – 65, Change of Inquiry Officer65. If a change of an Inquiry Officer becomes necessary in the midst of an […]
March 27, 2018Published by Law@HostBooks at March 27, 2018Categories All Rules Income-tax RulesRule – 64, Procedure if no Inquiry Officer appointed64. The procedure prescribed in the aforesaid rules shall mutatis mutandis apply when the prescribed […]
March 27, 2018Published by Law@HostBooks at March 27, 2018Categories All Rules Income-tax RulesRule – 63, Order of the prescribed authority63. (1) The prescribed authority shall consider the report of the Inquiry Officer and record […]
March 27, 2018Published by Law@HostBooks at March 27, 2018Categories All Rules Income-tax RulesRule – 62, Proceedings before Inquiry Officer62. (1) On receipt of the written statement of defence, or if no such statement […]
March 27, 2018Published by Law@HostBooks at March 27, 2018Categories All Rules Income-tax RulesRule – 61, Inquiry Officer61. The prescribed authority shall, unless it proposes to conduct the inquiry itself, appoint an […]
March 27, 2018Published by Law@HostBooks at March 27, 2018Categories All Rules Income-tax RulesRule – 60, Charge-sheet60. Where the prescribed authority on the basis of information in its possession is of […]
March 27, 2018Published by Law@HostBooks at March 27, 2018Categories All Rules Income-tax RulesRule – 59, Prescribed authority to order an inquiry59 . No order directing that an authorised income-tax practitioner shall be disqualified to represent […]
March 27, 2018Published by Law@HostBooks at March 27, 2018Categories All Rules Income-tax RulesRule – 58, Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed58. During the period for which a person whose name has been entered in the […]
March 27, 2018Published by Law@HostBooks at March 27, 2018Categories All Rules Income-tax RulesRule – 57, Cancellation of certificate obtained by misrepresentation57. (1) If at any time the 39[Chief Commissioner or Commissioner] is satisfied that the […]
March 27, 2018Published by Law@HostBooks at March 27, 2018Categories All Rules Income-tax RulesRule – 56, Cancellation of certificate56 . (1) A certificate of registration shall stand cancelled when the name of the […]