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) [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 information
