Rule 263 requires the prescribed authority, unless it conducts the inquiry itself, to appoint an Inquiry Officer not below the rank of Assistant Commissioner of Income-tax and to tell the practitioner.
263
Rules 2026 · Rule 263
Inquiry Officer (inquiry against an authorised income-tax practitioner)
Rules 261-310
The rule. The prescribed authority, unless it proposes to conduct the inquiry itself, appoints an Inquiry Officer not below the rank of an Assistant Commissioner of Income-tax and informs the practitioner of the appointment.