https://www.taxtmi.com/acts?id=53518 Where the prescribed authority conducts the inquiry itself without appointing an Inquiry Officer, the procedure laid down in rules 264 and 265 applies, so far as it can be applied, to that inquiry. The rule extends the same procedural framework to inquiries conducted directly by the authority, subject to practical adaptation where no separate officer is appointed. en-us Fri, 20 Mar 2026 18:37:47 +0530 Wed, 08 Apr 2026 14:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53518 Where the prescribed authority conducts the inquiry itself without appointing an Inquiry Officer, the procedure laid down in rules 264 and 265 applies, so far as it can be applied, to that inquiry. The rule extends the same procedural framework to inquiries conducted directly by the authority, subject to practical adaptation where no separate officer is appointed. Act-Rules Income Tax Fri, 20 Mar 2026 18:37:47 +0530 https://www.taxtmi.com/acts?id=53518