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of <h1>Rule 8H of Wealth Tax Rules: Inquiry Officer's Procedure for Handling Defense Statements and Evidence in Tax Proceedings.</h1> Rule 8H of the Wealth Tax Rules, 1957, outlines the procedure for proceedings before an Inquiry Officer. Upon receiving a defense statement, or if none is received, the Inquiry Officer investigates the unadmitted charges. The officer considers relevant documentary and oral evidence, allowing the applicant or registered valuer to cross-examine witnesses and present evidence. If a witness is deemed irrelevant, the officer must provide written reasons. After the inquiry, a report detailing findings and reasons for each charge is prepared. This rule was inserted in 1980.
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