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.

Public Relation Officers assist taxpayers with outreach, return filing guidance, reliefs explanation and complaint reporting for departmental action.
Public Relation Officers must facilitate completion of income tax assessments by informing assessees about rebates, reliefs and procedures; providing return filling assistance and outreach to workplaces, residences and public camps; offering technical guidance where the law is clear; referring interpretive questions to the Commissioner; recording and analysing complaints for quarterly reporting; and ensuring publicity, designated hours, trained support, and basic taxpayer amenities, while lacking authority over Inspecting Assistant Commissioners or Income tax Officers.