https://www.taxtmi.com/acts?id=55247 Major penalties may be imposed only after an inquiry. The Competent Authority must communicate definite charges and supporting allegations, allow a written defence, and may appoint an eligible Inquiry Officer and Presenting Officer. The employee may obtain assistance from another employee, inspect relevant documents, seek production of evidence, cross-examine witnesses, present a defence and file a written brief. Non-compliance may lead to an ex parte inquiry. The Inquiry Officer must prepare a reasoned report assessing evidence and recording findings on each charge, subject to safeguards where a different charge emerges. en-us Tue, 15 Sep 2026 12:56:47 +0530 Tue, 15 Sep 2026 12:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55247 Major penalties may be imposed only after an inquiry. The Competent Authority must communicate definite charges and supporting allegations, allow a written defence, and may appoint an eligible Inquiry Officer and Presenting Officer. The employee may obtain assistance from another employee, inspect relevant documents, seek production of evidence, cross-examine witnesses, present a defence and file a written brief. Non-compliance may lead to an ex parte inquiry. The Inquiry Officer must prepare a reasoned report assessing evidence and recording findings on each charge, subject to safeguards where a different charge emerges. Act-Rules Indian Laws Tue, 15 Sep 2026 12:56:47 +0530 https://www.taxtmi.com/acts?id=55247