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

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 (45 of 1860) 14[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).] D. Disclosure of information [137. Disclosure of information prohibited.]Omitted by the Finance Act, 1964 (5 of 1964), s. 32 (w.e.f. 1-4-1964).

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