Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Statutory Provisions

Home Acts & Rules Bill Bills DIRECT TAXES CODE BILL, 2009 Chapters List Chapter X - Part-A TAX ADMINISTRATION AND PROCEDURE - A.-Tax administration This

Clause 147 - Proceedings before tax authorities to be judicial proceedings - DIRECT TAXES CODE BILL, 2009

DIRECT TAXES CODE BILL, 2009
Chapter X - Part-A
TAX ADMINISTRATION AND PROCEDURE - A.-Tax administration
  • Contents

Proceedings before tax authorities to be judicial proceedings

147. (1) Any proceeding under this Code before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code, 1860, and for the purposes of section 196 of the Indian Penal Code, 1860.

(2) Every income-tax authority shall be deemed to be a Civil Court for the purposes of section 189, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973. 

 
 
 
 

Quick Updates:Latest Updates