Deeming provision treats income-tax proceedings as civil proceedings for section 195 compliance, excluding Chapter XXVI application. Section 136 was amended to insert a deeming provision that income-tax proceedings shall be deemed civil court proceedings for the purposes of section 195, ... Summary
Deeming provision treats income-tax proceedings as civil proceedings for section 195 compliance, excluding Chapter XXVI application.
Section 136 was amended to insert a deeming provision that income-tax proceedings shall be deemed civil court proceedings for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure; this insertion is deemed effective from 1 April 1974.
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