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<h1>Income-tax Rules 1962: Inquiry Officers have court-like powers for discovery, enforcing attendance, and document production under Rules 59-65.</h1> For proceedings under rules 59 to 65 of the Income-tax Rules, 1962, the prescribed authority and the Inquiry Officer are endowed with powers similar to those of a court under the Code of Civil Procedure, 1908. These powers include discovery and inspection, enforcing the attendance of individuals, including banking company officers, for examination under oath, compelling the production of books of accounts and other documents, and issuing commissions.