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Section 136 – Income Tax Act, 1961

Income Tax Act, 1961

 

 

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, 1860 (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 (2 of 1974).

 

Related Judgements

 

INCOME-TAX OFFICER v. J. CHITRA & ANR. (R. RENUKASESAN, ITO v. CHINNI MOHAN RAO)

 

 

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Income Tax Act, 1961 

 

Indian Laws – Bare Acts

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