Part DCASafe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC )
Inquiry officer appointment requirements govern income-tax inquiries and require notice to the authorised practitioner. The prescribed authority, where it does not propose to conduct the inquiry itself, must appoint an Inquiry Officer to conduct the inquiry. The Inquiry ... Summary
Inquiry officer appointment requirements govern income-tax inquiries and require notice to the authorised practitioner.
The prescribed authority, where it does not propose to conduct the inquiry itself, must appoint an Inquiry Officer to conduct the inquiry. The Inquiry Officer must be not below the rank of Assistant Commissioner of Income-tax, and the authorised income-tax practitioner must be informed of the appointment.
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