Clause 289 - Proceedings to be judicial proceedings. - DIRECT TAXES CODE, 2010
DIRECT TAXES CODE, 2010
Chapter XVII
SETTLEMENT OF CASES
Contents
Proceedings to be judicial proceedings.
289. Any proceeding under his Chapter before the Settlement Commission shall be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196 of the Indian Penal Code.