Rule 266 of Income Tax Rules - Procedure if no Inquiry Officer appointed

Last Updated: 01-04-2026

266. Procedure if no Inquiry Officer appointed.^{^[i]}

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.

[i] This Rule was inserted by N No. 22/2026 dt. 20-03-2026 wef 01-04-2026.

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Rule 266 of Income Tax Rules - Procedure if no Inquiry Officer appointed