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        Section 28 - Amendment of section 136

        Finance Act, 1985
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        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.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                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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