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of <h1>Rule 8J of Wealth Tax Rules: Chief Commissioner or Director General handles inquiries when no Inquiry Officer is appointed.</h1> The Wealth Tax Rules, 1957, under Rule 8J, outline the procedure to be followed when no Inquiry Officer is appointed. In such cases, the Chief Commissioner or the Director General is responsible for conducting the inquiry. The procedure used by an Inquiry Officer applies similarly to inquiries conducted by these officials. This rule was inserted in 1980 and later amended in 1988 to replace 'the Board itself' with 'Chief Commissioner or the Director General.'
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