Income Tax Department

Ministry of Finance, Government of India

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Rule Number 268

Powers of prescribed authority and Inquiry Officer

Rule Number

268

Upload Date

08/01/2026

Powers of prescribed authority and Inquiry Officer.

268. For the purposes of any proceedings under rules 261 to 267, the prescribed authority and the Inquiry Officer shall have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters: —

(a)   discovery and inspection;
(b)   enforcing the attendance of any person including any officer of a banking company and examining him on oath;
(c)   compelling the production of books of account and other documents; and
(d)   issuing commissions.

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