Rule 66 - Powers of prescribed authority and Inquiry Officer - Income-tax Rules, 1962

Powers of prescribed authority and Inquiry Officer. 66. For the purposes of any proceedings under rules 59 to 65, 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 accounts and other documents; and ( d ) issuing commissions.