March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 66, Powers of prescribed authority and Inquiry Officer

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 […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 65, Change of Inquiry Officer

65. If a change of an Inquiry Officer becomes necessary in the midst of an inquiry, the prescribed authority may appoint any other Inquiry Officer not below the rank of […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 64, Procedure if no Inquiry Officer appointed

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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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 63, Order of the prescribed authority

63. (1) The prescribed authority shall consider the report of the Inquiry Officer and record its findings on each charge and, where it does not agree with the findings of […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 62, Proceedings before Inquiry Officer

62. (1) On receipt of the written statement of defence, or if no such statement is received within the time specified, the Inquiry Officer shall inquire into such of the […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 61, Inquiry Officer

61. 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 […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 60, Charge-sheet

60. Where the prescribed authority on the basis of information in its possession is of the opinion that prima facie an authorised income-tax practitioner is guilty of misconduct in connection […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 59, Prescribed authority to order an inquiry

59 . No order directing that an authorised income-tax practitioner shall be disqualified to represent an assessee shall be passed under clause (b) of sub-section (5) of section 288 except […]
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March 27, 2018
Published by Law@HostBooks at March 27, 2018
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Rule – 58, Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed

58. During the period for which a person whose name has been entered in the register is in the circumstances referred to in clause (b) or clause (c) of sub-section […]
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