Quick Summary
The Draft Income-tax Rules, 2026, continue to bring procedural clarity to assessment-related powers under the Income-tax Act. Rule 174 specifically prescribes the day and time during which Valuation Officers and their authorised officials may conduct inspections, in accordance with section 269(3) of the Act. This provision is crucial for safeguarding taxpayer rights while enabling effective valuation proceedings. When Can a Valuation Officer Conduct an Inspection? Rule 174 allows inspection
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FAQ :
Inspections can only be carried out on any day other than a public holiday, and between the hours of 6:00 a.m. and 6:00 p.m.
The Valuation Officer or any engineer, overseer, surveyor, or assessor authorised by the Valuation Officer in writing can conduct inspections.
A public holiday includes Sundays and any other day declared as a public holiday by the Central Government through an Official Gazette notification.
Authorised officers can enter any land, building, or other place within the assigned jurisdiction or belonging to a person whose case has been referred for valuation, and inspect relevant assets or properties.
Rule 174 is important because it clarifies inspection procedures, balances administrative needs with taxpayer privacy, and reduces the risk of disputes by defining permissible days, times, personnel, and scope.
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