(4)[ Any proceeding under this Act before a Wealth-tax authority or the Tribunal 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).] [ Substituted by Act 46 of 1964, Section 35, for section 37 (w.e.f. 1.4.1965).]
