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)
Civil-court powers for inquiry officers cover discovery, attendance, oath examination, document production and commissions in representative proceedings. For proceedings under rules 59 to 65, the prescribed authority and the Inquiry Officer have the same powers as a civil court under the Code of Civil Procedure, 1908 for discovery and inspection, enforcing attendance and examining persons on oath, compelling production of books of account and other documents, and issuing commissions. These powers support the conduct of inquiries concerning authorised representatives.
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.
Civil-court powers for inquiry officers cover discovery, attendance, oath examination, document production and commissions in representative proceedings.
For proceedings under rules 59 to 65, the prescribed authority and the Inquiry Officer have the same powers as a civil court under the Code of Civil Procedure, 1908 for discovery and inspection, enforcing attendance and examining persons on oath, compelling production of books of account and other documents, and issuing commissions. These powers support the conduct of inquiries concerning authorised representatives.
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