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Union of India - Section
Section 59 in Income-Tax (Certificate Proceedings) Rules, 1962
59. Inspection fees - (1) Fees for inspecting records of proceedings before the [Chief Commissioner or Commissioner] [Substitued Tax Recovery Commissioner by the Income Tax (Certificate Proceedings)(Second Amendment) Rules, 1990 (w.e.f. 6th February, 1990)] or Tax Recovery Officer under the Second Schedule shall, where such inspection is permitted, be charged as follows :
| (a)for the first hour or part thereof | [Rs.2] [Substitued for 75 paise by the Income-tax (Certificate Proceedings)(Amendment Rules) 1992 (w.e.f. 1st May, 1992)] |
| (b)for every additional hour or part thereof | 50Paise. |