FEES FOR INSPECTION OF ASSESSMENT AND OTHER RECORDS FOR OBTAINING COPIES OF DOCUMENTS - Income Tax - 17(XL-36)

CIRCULAR : NO. 17(XL-36) FEES FOR INSPECTION OF ASSESSMENT AND OTHER RECORDS FOR OBTAINING COPIES OF DOCUMENTS CIRCULAR : NO. 17(XL-36), DATED 28-6-1965 1. The Board understand that the rates of fees charged for inspection of assessment and other records by assessees, or by their authorised representatives for obtaining copies of documents therefrom, are not uniform in all Commissioner's charges. With a view to having a uniform scale of fees for these purposes in all charges, the Board have decided that such fees shall be charged at the following rates : 1. FOR INSPECTION OF RECORDS a. for the first hour or part thereof 12 annas b. for every additional hour or part thereof 8 annas 2. FOR CERTIFIED COPIES a. for the first 200 words or less 12 annas b. for every additional 100 words or fraction thereof 6 annas 2. Where under the rules or instructions for the time being in force an assessee is initially entitled to a free copy thereof, no charge may be made for the first copy; but subsequent copies should be charged for. 3 . Normally, applications for inspection or copies must be complied with within three days of their receipt. Where, however, an inspection or a copy is urgently required, i.e., on the very day on which an application for the same is received by the Income-tax Officer, the above rates of fees shall be increased by 100 per cent thereof. 4 . Fees for copies and for inspection of records shall be recovered in advance and the amount, so recovered, shall be credited to the head IV-Taxes on income other than Corporation Tax (3)-Miscellaneous-Other Items . Except in very exceptional circumstances, such fees should not be recovered in cash and assessees or their representatives should be required to pay them in the treasury.