Vidhi Codex

rule 266

Procedure if no Inquiry Officer appointed

Income-tax Rules, 2026
Tax2026335 rules
Read full ActSections
Statutory text

Procedure if no Inquiry Officer appointed.

266. The procedure prescribed in rules 264 and 265 shall also apply, to the extent possible, to the prescribed authority, if it itself conducts the inquiry without appointing an Inquiry Officer.

Study data processing for this section.

PDF: pending for this language.