Mera Samvidhaan All of Income-tax Act, 1961

Chapter XIX-A · Settlement of cases

245LProceedings before Settlement Commission to be judicial proceedings.

Section 245L · Chapter XIX-A · page 862 of the Act

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).

Section 245L 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.