File inspection

Inspection Fees

Copying Charges

Sr. No.	Particulars	Amount
1	For the first 200 words or less	Rs.0.75/-
2	For every additional 100 words or fraction thereof	Rs.0.375/-

Notes:-

1. No copying charges are payable for the first copy where the assessee entitled to copy thereof under rules or instructions.

2. Normally, applications for inspection or copies must be complied with within three days of their receipt.

3. 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. [Cir. No. 17 (XL-36), dated 28-6-1965]

https://wirc-icai.org/wirc_referencer/income%20tax%20&%20wealth%20tax/Fees%20&%20Other%20Charges%20Under%20Direct%20Taxes.htm

Is there any section in the Act 1961 or Rule in Rules 1962 governing inspection of files by assessees in the IT department. I feel no.

However one can use Right to Information Act on the matter.

Regards,

Friends,

Is there any section in the Act 1961 or Rule in Rules 1962 governing inspection of files by assessees in the IT department.

Regards,

is there any circular of Income tax department or CBDT regarding inspection of File in Income Tax department.? Please provide the link of the circular, if any.

is there any circular of Income tax department or CBDT regarding inspection of File in Income Tax department.? Please provide the link of the circular, if any.

The CBDTcircular towards inspection of documents is CBDT Cir. No. 17 (XL-36), dated 28-6-1965.