Section 267 of Income-tax Rules, 2026 – Change of Inquiry Officer

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Section 267: Change of Inquiry Officer

Change of Inquiry Officer.

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.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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