Proceedings before income-tax authorities to be judicial proceedings - Section 136 - Income Tax - Ready Reckoner - Income Tax

Section 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 (45 of 1860) 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.