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[Cites 0, Cited by 1] [Section 245U] [Entire Act]

Union of India - Subsection

Section 245U(2) in The Income Tax Act, 1961

(2)The 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) and every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860).