Income Tax Proceedings Classified as Judicial, Income-Tax Authorities Recognized as Civil Courts per Sections 229, 267, 215.
Proceedings under the Income Tax Bill, 2025, before an income-tax authority are classified as judicial proceedings, aligning with sections 229 and 267 of the Bharatiya Nyaya Sanhita, 2023. Additionally, income-tax authorities are considered Civil Courts for the purposes of section 215 of the Bharatiya Nagarik Suraksha Sanhita, 2023. These provisions establish the legal framework for income-tax authorities, granting them judicial powers and responsibilities akin to those of Civil Courts in specific contexts.
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Income Tax Proceedings Classified as Judicial, Income-Tax Authorities Recognized as Civil Courts per Sections 229, 267, 215.
Proceedings under the Income Tax Bill, 2025, before an income-tax authority are classified as judicial proceedings, aligning with sections 229 and 267 of the Bharatiya Nyaya Sanhita, 2023. Additionally, income-tax authorities are considered Civil Courts for the purposes of section 215 of the Bharatiya Nagarik Suraksha Sanhita, 2023. These provisions establish the legal framework for income-tax authorities, granting them judicial powers and responsibilities akin to those of Civil Courts in specific contexts.
Income Tax Proceedings Classified as Judicial, Income-Tax Authorities Recognized as Civil Courts per Sections 229, 267, 215.
Proceedings under the Income Tax Bill, 2025, before an income-tax authority are classified as judicial proceedings, aligning with sections 229 and 267 of the Bharatiya Nyaya Sanhita, 2023. Additionally, income-tax authorities are considered Civil Courts for the purposes of section 215 of the Bharatiya Nagarik Suraksha Sanhita, 2023. These provisions establish the legal framework for income-tax authorities, granting them judicial powers and responsibilities akin to those of Civil Courts in specific contexts.
Full Summary is availble for active users!
Note: It is a system-generated summary and is for quick
reference only.