Part DCA - Safe 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 procedure applies mutatis mutandis when the prescribed authority conducts the inquiry without appointing an Inquiry Officer. The procedural rules governing inquiry under the Income-tax Rules apply, with necessary modifications, when the prescribed authority conducts the inquiry itself instead of appointing an Inquiry Officer. The same procedural framework is carried into such inquiries on a mutatis mutandis basis, ensuring that the inquiry process remains governed by the existing rules even in the absence of a separate Inquiry Officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inquiry procedure applies mutatis mutandis when the prescribed authority conducts the inquiry without appointing an Inquiry Officer.
The procedural rules governing inquiry under the Income-tax Rules apply, with necessary modifications, when the prescribed authority conducts the inquiry itself instead of appointing an Inquiry Officer. The same procedural framework is carried into such inquiries on a mutatis mutandis basis, ensuring that the inquiry process remains governed by the existing rules even in the absence of a separate Inquiry Officer.
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