Rule – 63, Order of the prescribed authority
March 27, 2018
Rule – 65, Change of Inquiry Officer
March 27, 2018
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Rule – 64, Procedure if no Inquiry Officer appointed

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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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