https://www.taxtmi.com/acts?id=53520 For proceedings under rules 261 to 267, the prescribed authority and the Inquiry Officer have the same powers as a civil court under the Code of Civil Procedure, 1908, in respect of discovery and inspection, enforcing attendance and examination on oath, compelling production of books of account and other documents, and issuing commissions. en-us Fri, 20 Mar 2026 18:38:06 +0530 Wed, 08 Apr 2026 14:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53520 For proceedings under rules 261 to 267, the prescribed authority and the Inquiry Officer have the same powers as a civil court under the Code of Civil Procedure, 1908, in respect of discovery and inspection, enforcing attendance and examination on oath, compelling production of books of account and other documents, and issuing commissions. Act-Rules Income Tax Fri, 20 Mar 2026 18:38:06 +0530 https://www.taxtmi.com/acts?id=53520