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Union of India - Section

Section 66 in Income Tax Rules, 1962

66. Powers of prescribed authority and Inquiry Officer.

- 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 account and other documents; and
(d)issuing commissions.