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| Home > Indian Bare Acts > Income Tax Act - 1961 > Proceedings before Settlement Commission to be judicial proceedings. |
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| Income Tax Act - 1961 |
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Title : Income Tax Act - 1961
Year : 1961
Act :
245L. Proceedings before Settlement Commission to be judicial proceedings. Any proceeding under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228, and for the purposes of section 196, of the Indian Penal Code (45 of 1860).
Last updated on February, 2008
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