Rule 266: Inquiry by the prescribed authority without an Inquiry Officer
Rule 266 covers the case where the prescribed authority conducts the inquiry itself instead of appointing an Inquiry Officer. The procedure in Rules 264 (proceedings) and 265 (order) applies to it, to the extent possible. 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 266?
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Bare law
Rule 266 - Procedure if no Inquiry Officer appointed
The procedure prescribed in rules 264 and 265 shall also apply, to the extent possible, to the prescribed authority, if it itself conducts the inquiry without appointing an Inquiry Officer.
Rule breakdown
What applies
Rule 264: inquiry into charges not admitted, evidence, cross-examination, reasons for refusing witnesses and a report.
Rule 265: findings on each charge, order and communication.
Practical effect
The same safeguards are available to the practitioner whether or not an Inquiry Officer is appointed.
Key takeaways
Same safeguards
Rules 264 and 265 apply to the authority itself.
As far as possible
Applied to the extent possible.
Choice
Rule 263 lets the authority conduct the inquiry itself.
Practical checklist
- Ask for the same procedural steps you would get before an Inquiry Officer.
Avoid
- Do not assume the inquiry will be informal because no Inquiry Officer is appointed.
FAQs
Do I lose cross-examination rights if the authority conducts the inquiry?
No. Rule 266 applies Rule 264, which includes cross-examination, to the extent possible.
Which rules apply?
Rules 264 and 265.
Where is the option to self-conduct?
Rule 263.
Glossary
- Prescribed authority
- Defined in Rule 250(c).
- To the extent possible
- Procedure applies so far as it can be applied where there is no separate Inquiry Officer.