Section 136Central Act
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) [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)] [ Inserted by Act 32 of 1985, Section 28 (w.r.e.f. 1.4.1974).].D.-Disclosure of informationPrevious
Sec 135 — Power of [Director General or Director] [ Substituted by Act 4 of 1988, Section 2, for " Director of Inspection" (w.e.f. 1.4.1988).], [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).] and [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).]
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Sec 137 — Disclosure of information prohibited
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