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

Proceedings before income-tax authorities to be judicial proceedings. 136. 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) 1 [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)]. ---------------------- Notes :- 1. Inserted by the Finance Act, 1985, w.r.e.f. 1-4-1974.