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

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..... 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 first hour or part thereof 12 annas b. for ev .....

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..... d 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, such fees should not be recovered in cash and assessees or their representatives should be required to pay them in the treasury.
Circular, Trade Notice, Public Notice, Instructionsor Office or .....

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