TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Amendment to Income-tax Act: Tax Authorities as Civil Courts u/s 195, Excludes Criminal Procedure Chapter XXVI.</h1> In the Finance Act, 1985, an amendment to section 136 of the Income-tax Act was made, stating that every income-tax authority is considered a Civil Court for the purposes of section 195. However, this designation does not apply for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973. This amendment is retroactively effective from April 1, 1974.
TaxTMI 
TaxTMI 
