{"id":5981,"date":"2018-03-27T13:00:30","date_gmt":"2018-03-27T07:30:30","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5981"},"modified":"2018-08-09T16:22:44","modified_gmt":"2018-08-09T10:52:44","slug":"rule-66-powers-prescribed-authority-inquiry-officer","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-66-powers-prescribed-authority-inquiry-officer\/","title":{"rendered":"Rule &#8211; 66, Powers of prescribed authority and Inquiry Officer"},"content":{"rendered":"<div id=\"viewerContainer\">\n<div id=\"dvHtmlContent\" class=\"viewerContent\">\n<div>\n<div id=\"103520000000014963\">\n<div>\n<p><strong>66<\/strong><strong>.<\/strong>&nbsp;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:&mdash;<\/p>\n<table class=\"list\">\n<tbody>\n<tr>\n<td align=\"right\" valign=\"top\">(<em>a<\/em>)<\/td>\n<td align=\"justify\" valign=\"top\">&nbsp;<\/td>\n<td class=\"list\" align=\"justify\" valign=\"top\">discovery and inspection;<\/td>\n<\/tr>\n<tr>\n<td align=\"right\" valign=\"top\">(<em>b<\/em>)<\/td>\n<td align=\"justify\" valign=\"top\">&nbsp;<\/td>\n<td class=\"list\" align=\"justify\" valign=\"top\">enforcing the attendance of any person including any officer of a banking company and examining him on oath;<\/td>\n<\/tr>\n<tr>\n<td align=\"right\" valign=\"top\">(<em>c<\/em>)<\/td>\n<td align=\"justify\" valign=\"top\">&nbsp;<\/td>\n<td class=\"list\" align=\"justify\" valign=\"top\">compelling the production of books of account and other documents; and<\/td>\n<\/tr>\n<tr>\n<td align=\"right\" valign=\"top\">(<em>d<\/em>)<\/td>\n<td align=\"justify\" valign=\"top\">&nbsp;<\/td>\n<td class=\"list\" align=\"justify\" valign=\"top\">issuing commissions.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div id=\"footnote\">&nbsp;<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"dvFooter\" class=\"viewerFooter\">Reference: www.incometaxindia.gov.in<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>66.&nbsp;For the purposes of any proceedings under rules 59 to 65, the prescribed authority and<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[5435,813],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5981"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5981"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5981\/revisions"}],"predecessor-version":[{"id":6938,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5981\/revisions\/6938"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5981"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}