Section 136:
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) 1and 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).
Notes:
1. Ins. by Act 32 of 1985, s. 28 (w.e.f. 1-4-1974).