Clause 147 - Proceedings before tax authorities to be judicial proceedings - Direct Taxes Code Bill, 2009

Proceedings before tax authorities to be judicial proceedings 147. (1) Any proceeding under this Code before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code, 1860, and for the purposes of section 196 of the Indian Penal Code, 1860. (2) Every income-tax authority shall be deemed to be a Civil Court for the purposes of section 189, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973.