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[Cites 0, Cited by 23] [Entire Act]

Union of India - Section

Section 245L in The Income Tax Act, 1961

245L. Proceedings before Settlement Commission to be judicial proceedings.

- Any proceeding under this Chapter before the Settlement Commission 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).