Section 136 Income Tax Act 2025 Proceedings before income-tax authorities to be judicial proceed­ings.

² 136. Any proceeding under this Act before an income-tax author­ity 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) ³[and every income-tax authority shall be deemed to be a Civil Court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974)].