https://www.taxtmi.com/acts?id=53516 The Inquiry Officer must inquire into all non admitted charges, consider documentary and oral evidence relevant or material, permit the authorised income tax practitioner to cross examine witnesses and give evidence, record written reasons if declining to examine a witness for lack of relevance or materiality, and prepare a report recording findings on each charge with reasons at the conclusion of the inquiry. en-us Fri, 20 Mar 2026 18:37:26 +0530 Fri, 20 Mar 2026 18:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53516 The Inquiry Officer must inquire into all non admitted charges, consider documentary and oral evidence relevant or material, permit the authorised income tax practitioner to cross examine witnesses and give evidence, record written reasons if declining to examine a witness for lack of relevance or materiality, and prepare a report recording findings on each charge with reasons at the conclusion of the inquiry. Act-Rules Income Tax Fri, 20 Mar 2026 18:37:26 +0530 https://www.taxtmi.com/acts?id=53516