Rule 267: If it becomes necessary to change the Inquiry Officer during an inquiry, the prescribed authority ma
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme if it becomes necessary to change the inquiry officer during an inquiry, the prescribed authority may appoint another inquiry officer not below the rank of an assistant commissioner of income-tax and the proceedings shall continue with the new inquir ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 267 - If it becomes necessary to change the Inquiry Officer during an inquiry, the prescribed authority may appoint another Inquiry Officer not below the rank of an Assistant Commissioner of Income-tax and the proceedings shall continue with the new Inquir
267. If it becomes necessary to change the Inquiry Officer during an inquiry, the prescribed authority may appoint another Inquiry Officer not below the rank of an Assistant Commissioner of Income-tax and the proceedings shall continue with the new Inquiry Officer from the point where they were left by his predecessor.
Powers of prescribed authority and Inquiry Officer.
Rule breakdown
267. If it becomes necessary to change the Inquiry Officer during an inquiry, the prescribed authority may appoint another Inquiry Officer not below the rank of an Assistant Commissioner of Income-tax and the proceedings shall continue with the new Inquiry Officer from the point where they were left
Powers of prescribed authority and Inquiry Officer.
Key takeaways
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.