Income-tax law | Updated 26 October 2026

Section 136: Income-tax Proceedings as Judicial Proceedings

Section 136 of the Income-tax Act, 1961 gives specified judicial status to proceedings before income-tax authorities. From 1 April 2026, the corresponding rule appears in Section 257 of the Income-tax Act, 2025, with updated references to India's criminal laws.

Which law applies? The Income-tax Act, 2025 generally applies from 1 April 2026. Under its saving provisions, the 1961 Act continues to govern relevant earlier tax years and proceedings. Check the tax year and the nature of the proceeding before relying on either provision.

Meaning and scope of judicial proceedings

A judicial proceeding is a proceeding to which the law attaches specific consequences associated with the administration of justice. The deeming provision does not convert every income-tax authority into a regular court for all purposes. It applies the stated criminal-law and procedural provisions within their statutory limits.

Section 136 of the Income-tax Act, 1961

Under Section 136, any proceeding under the Act before an income-tax authority is deemed a judicial proceeding within the meaning of Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code, 1860. Every income-tax authority is deemed a civil court for the purposes of Section 195, but not Chapter XXVI, of the Code of Criminal Procedure, 1973.

This is a faithful summary of the provision rather than a substitute for its statutory text. Read the official Section 136 text and the Income-tax Act, 1961 as amended by Finance Act, 2025.

What the referenced provisions address

IPC Section 193: punishment for false evidence.
IPC Section 228: intentional insult or interruption to a public servant sitting in a judicial proceeding.
IPC Section 196: using evidence known to be false.
CrPC Section 195: restrictions and procedural requirements concerning prosecution of specified offences affecting the administration of justice.

Legislative history: The civil-court deeming language was inserted by the Finance Act, 1985, with retrospective effect from 1 April 1974.

Section 257 of the Income-tax Act, 2025

The corresponding provision is Section 257, titled Proceedings before income-tax authorities to be judicial proceedings. It divides the rule into two subsections:

Section 257(1): income-tax proceedings are deemed judicial proceedings within the meaning of Sections 229 and 267 and for the purposes of Section 233 of the Bharatiya Nyaya Sanhita, 2023.
Section 257(2): every income-tax authority is deemed a civil court for Section 215, but not Chapter XXVIII, of the Bharatiya Nagarik Suraksha Sanhita, 2023.

The BNS provisions respectively concern false evidence, insult or interruption in judicial proceedings, and use of false evidence; BNSS Section 215 concerns prosecution for specified offences relating to public justice. Consult the official Income-tax Act, 2025 (Section 257) for the authoritative wording.

Transition after 1 April 2026

Section 536 of the Income-tax Act, 2025 preserves the operation of the earlier Act in specified situations. In particular, proceedings concerning tax years beginning before 1 April 2026 may continue under the 1961 Act even where action takes place after the new Act commences. The precise procedural framework depends on the saving provisions and the facts.

See the Income Tax Department's official explanation of the new Act's scope and transition.

Practical implications for taxpayers and authorities

Statements, testimony and documentary evidence submitted during income-tax proceedings should be truthful and accurate.
Knowingly giving or using false evidence may engage the criminal-law provisions referred to in the applicable statute.
Disruptive or insulting conduct in covered proceedings may have legal consequences.
The limited civil-court status does not grant every power exercised by ordinary civil courts.
Where prosecution is contemplated, the applicable procedural restrictions and complaint requirements must be examined separately.

Frequently asked questions

Are all income-tax proceedings treated as judicial proceedings?

The deeming rule covers proceedings under the applicable Income-tax Act before income-tax authorities, for the specific statutory purposes stated in Section 136 or Section 257.

Is an Assessing Officer a civil court?

An income-tax authority is treated as a civil court only for the specified criminal-procedure provision. It is not thereby transformed into a civil court for every legal purpose.

Does Section 136 still matter in 2026?

Yes. The saving provisions of the Income-tax Act, 2025 preserve the earlier law for relevant older tax years and proceedings.

Official legal references

This article is for general legal information. The official statutory text and amendments govern.