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Section 22L – The Wealth-Tax Act, 1957

The Wealth-Tax Act, 1957

 

 

22L. Proceedings before Settlement Commission to be judicial proceedings .

 

1[22L. Proceedings before Settlement Commission to be judicial proceedings .—Any proceeding under this Chapter before the Settlement Commission 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).]

 

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1. Chapter VA (Containing sections 22L) ins. by Act 41 of 1975, sec. 93 (w.e.f. 1-4-1976).

 

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The Wealth-Tax Act, 1957

 

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