Rule 174

Day and time for inspection by Valuation Officers, etc., as per section 269(3)

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(1) For the purposes of section 269(3), on any day except public holidays, at any time between 6 a.m. and 6 p.m., the Valuation Officer, or any engineer, or overseer, or surveyor, or assessor, authorised by him, by order in writing in this behalf, may, –
(a) enter any land within the limits of the area assigned to the Valuation Officer; or
(b) enter any land, building, or other place belonging to or occupied by any person in connection with whose assessment a reference has been made to the Valuation Officer; or
(c) inspect any asset in respect of which a reference has been made to the Valuation Officer.
(2) The expression “public holiday” includes Sundays, and any other day declared by the Central Government, by notification, to be a public holiday.

← PreviousRule 173 – Jurisdiction of Valuation Officers as per section 2(110) read with section 269 Next →Rule 175 – Prescribed authority for issue of notice under section 270(8)

Source: Income-tax Rules, 2026, notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. For reference only – please verify with the official Gazette.