Mera Samvidhaan All of Income-tax Act, 1961

Chapter XIII · Income-tax Authorities

136Proceedings before income-tax authorities to be judicial proceedings.

Section 136 · Chapter XIII · C.—Powers · page 589 of the Act

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 (2 of 1974).

Section 136 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.