Rule 263 — Inquiry Officer

Parent Act Section(s): See cross-references below

Full Text

Inquiry Officer.— The prescribed authority shall, unless it proposes to conduct the inquiry itself, appoint an Inquiry Officer, not below the rank of an Assistant Commissioner of Income-tax, to conduct the inquiry and shall inform the authorised income-tax practitioner of the appointment of such an Inquiry Officer.

[To be populated — interpretive notes, circular references, case law pointers]