Rule 263: Appointment of an Inquiry Officer for practitioner misconduct
Rule 263 deals with who conducts the misconduct inquiry. The prescribed authority may conduct it itself. If not, it appoints an Inquiry Officer not below the rank of Assistant Commissioner of Income-tax and informs the practitioner of the appointment. Rules 261 to 268 set out the inquiry procedure before a practitioner can be disqualified under section 515(5)(b) for misconduct.
Official notified Income-tax Rules, 2026Need advice on Rule 263?
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Bare law
Rule 263 - Inquiry Officer
The prescribed authority shall, unless it proposes to conduct the inquiry itself, appoint an Inquiry Officer, not below the rank of an Assistant Commissioner of Income-tax, to conduct the inquiry and shall inform the authorised income-tax practitioner of the appointment of such an Inquiry Officer.
Rule breakdown
Appointment
The prescribed authority may conduct the inquiry itself.
Otherwise it appoints an Inquiry Officer not below Assistant Commissioner of Income-tax rank.
The practitioner is informed of the appointment.
Connected procedure rules
Proceedings before the Inquiry Officer: Rule 264.
Where no officer is appointed: Rule 266.
Changing the officer: Rule 267.
Key takeaways
Minimum rank
Not below Assistant Commissioner of Income-tax.
Notice
Practitioner is told who the Inquiry Officer is.
Option
The prescribed authority may do the inquiry itself.
Practical checklist
- Note the Inquiry Officer's name and rank from the intimation.
Avoid
- Do not send defence material only to the prescribed authority once an Inquiry Officer is appointed; follow the officer's directions.
FAQs
What is the minimum rank of an Inquiry Officer?
Assistant Commissioner of Income-tax (Rule 263).
Will I be told who the Inquiry Officer is?
Yes, the prescribed authority informs the practitioner of the appointment.
What if no Inquiry Officer is appointed?
The prescribed authority conducts the inquiry and Rules 264 and 265 apply to it as far as possible (Rule 266).
Glossary
- Inquiry Officer
- The officer appointed under Rule 263 to conduct the inquiry.
- Prescribed authority
- Defined in Rule 250(c).