https://www.taxtmi.com/acts?id=56568 The Board must function independently and, as far as practicable, as a digital office for digital receipt, allocation, hearing and decision-making. It must assess whether sufficient grounds justify an inquiry, record written reasons when closing or pursuing proceedings, and conduct inquiries under principles of natural justice. It has civil-court powers to summon persons, receive affidavit evidence, require documents and inspect records, while being barred from disrupting access to premises or taking custody of items that adversely affect day-to-day functioning. Interim orders and post-inquiry action require an opportunity of hearing. en-us Wed, 07 Oct 2026 14:43:55 +0530 Wed, 07 Oct 2026 17:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56568 The Board must function independently and, as far as practicable, as a digital office for digital receipt, allocation, hearing and decision-making. It must assess whether sufficient grounds justify an inquiry, record written reasons when closing or pursuing proceedings, and conduct inquiries under principles of natural justice. It has civil-court powers to summon persons, receive affidavit evidence, require documents and inspect records, while being barred from disrupting access to premises or taking custody of items that adversely affect day-to-day functioning. Interim orders and post-inquiry action require an opportunity of hearing. Act-Rules Indian Laws Wed, 07 Oct 2026 14:43:55 +0530 https://www.taxtmi.com/acts?id=56568