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<h1>Black Money Act proceedings deemed judicial under IPC sections 193, 228, 196; tax authorities as civil courts per section 195.</h1> Proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, before tax authorities are considered judicial proceedings as per sections 193, 228, and 196 of the Indian Penal Code. Tax authorities are regarded as civil courts for section 195 purposes but not for Chapter XXVI of the Code of Criminal Procedure, 1973.