Rule 265: findings of the Inquiry Officer, shall record the reasons for its disagreement.
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme findings of the inquiry officer, shall record the reasons for its disagreement. ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 265 - findings of the Inquiry Officer, shall record the reasons for its disagreement.
265. (1) The prescribed authority shall consider the report of the Inquiry Officer and record its findings on each charge and, where it does not agree with the findings of the Inquiry Officer, shall record the reasons for its disagreement. (2) If the prescribed authority is satisfied on the basis of its findings on the report of the Inquiry Officer that the authorised income-tax practitioner is guilty of misconduct in connection with any income-tax proceedings, it shall pass an order directing t
Procedure if no Inquiry Officer appointed.
Rule breakdown
265. (1) The prescribed authority shall consider the report of the Inquiry Officer and record its findings on each charge and, where it does not agree with the findings of the Inquiry Officer, shall record the reasons for its disagreement. (2) If the prescribed authority is satisfied on the basis of
Procedure if no Inquiry Officer appointed.
Key takeaways
Documentation
Proper documentation maintain karna chahiye.
- Records safe rakhne chahiye
- IT Department ki inquiry ke time available karne chahiye
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
Compliance Essentials
Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.
- Accurate information diye bina application reject ho sakti hai
- Timely compliance se disputes kam ho jati hain
FAQs
Is rule Income-tax Act, 2025 ke under kaise aata hai?
Is rule Income-tax Rules, 2026 ke under framed hai jo Income-tax Act, 2025 ke provisions implement karti hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.