Section 245L — Proceedings before Settlement Commission to be judicial proceedings.
Income-tax Act, 1961
Proceedings before Settlement Commission to be judicial proceedings.βAny 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).Open in Lexace · Ask the AI about this section
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