FEES FOR INSPECTION OF ASSESSMENT AND OTHER RECORDS FOR OBTAINING COPIES OF DOCUMENTS

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..... ment 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 fi .....

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..... h 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 .....

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