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

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

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).

Where this provision sits

ActThe Income-tax Act, 1961
Section136
Marginal noteProceedings before income-tax authorities to be judicial proceed­ings
JurisdictionCentral
StatusRepealed
Judgments citing it2

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