https://www.taxtmi.com/acts?id=3888 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 May 2026 11:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3888 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. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3888