Powers of the Authority - Section 245U - International Taxation - Income Tax

Powers of the Authority - Section 245U The Board of Advance Rulings shall, for the purpose of exercising its powers, have all the powers of a civil court in respect of discovery and inspection, enforcing the attendance of any person, including any officer of a banking company and examining on oath, issuing commissions and compelling the production of books of accounts and other documents. the Board shall be deemed to be a civil court for the purposes of section 195 of the code of criminal Procedure, 1973 which provides for prosecution for contempt of lawful authority of public servants for offences against public justice. Every proceeding before the before shall be deemed to be a judicial proceeding under the Indian Penal Code. [ Section 131 of the Code of Civil Procedure, 1908 ] The Board for Advance Ruling 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 and every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code.