TMI BlogProceedings before tax authorities to be judicial proceedings.X X X X Extracts X X X X X X X X Extracts X X X X ..... ules - Proceedings before tax authorities to be judicial proceedings. 9. (1) Any proceeding under this Act before a tax authority shall be deemed to be a judicial proceeding within the meaning o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be a judicial proceeding within the meaning of section 194 and section 229 and for the purposes of section 197 of the Indian Penal Code, 1860. It further provides that every tax authority shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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