Inspection fee rules require uniform charges for record access; same day requests trigger doubled fees and advance recovery.

Standardised rates apply for inspection of assessment records and certified copies: a time based fee for inspection and a word based fee for certified copies; the first copy remains free where rules so provide. Urgent same day requests are subject to a surcharge that doubles the prescribed rates. Fees are to be recovered in advance, credited to the miscellaneous income tax head, and generally paid through the treasury rather than in cash.

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