Income Tax Act, 1961
Section 245U. POWERS OF THE AUTHORITY.
(1) The Authority shall, for the purpose of exercising its powers, have all the powers of a Civil Court under the Code of Civil Procedure, 1908 (5 of 1908) as are referred to in section 131 of this Act.
(2) The 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) 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 (45 of 1860).
