136 Income Tax Act - Proceedings before income-tax authorities to be judicial proceedings

Section 136 of Income Tax Act 1961 - Proceedings before income-tax authorities to be judicial proceedings

Any proceeding under this Act before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code (45 of 1860) 1and every income-tax authority shall be deemed to be a Civil Court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).
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1. Ins. by Act 32 of 1985, s. 28 (w.e.f. 1-4-1974).