Rule 266 applies the procedure in rules 264 and 265 to the extent possible where the prescribed authority conducts the inquiry itself.
266
Rules 2026 · Rule 266
Procedure if no Inquiry Officer appointed (inquiry against an authorised income-tax practitioner)
Rules 261-310
The rule. The procedure in rules 264 and 265 also applies, to the extent possible, to the prescribed authority where it itself conducts the inquiry without appointing an Inquiry Officer.