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Section 257: Proceedings before income-tax authorities to be judicial proceedings

The Income-tax Act, 2025Central Act · Act 30 of 2025

Proceedings before income-tax authorities to be judicial proceedings.

(1) Any proceeding under this Act before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of sections 229 and 267 and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023).

(2) Every income-tax authority shall be deemed to be a Civil Court for the purposes of section 215 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), but not for the purposes of Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023).

Where this provision sits

ActThe Income-tax Act, 2025
Section257
Marginal noteProceedings before income-tax authorities to be judicial proceedings
JurisdictionCentral
StatusIn force as published by the source

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