Income-tax Act : Proceedings before income-tax authorities to be judicial proceedings Indian Bare Acts

Income-tax Act,1961

Act No : 43

Section : Proceedings before income-tax authorities to be judicial proceedings

136. 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, 18603 (45 of 1860) 4 [and 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)]. D.-Disclosure of information