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of <h1>Income-Tax Authorities Classified as Civil Courts for IPC Offenses Under Section 136 of Income-tax Act</h1> Circular No. 421, dated June 12, 1985, modifies provisions related to proceedings before income-tax authorities under section 136 of the Income-tax Act. The amendment, introduced by the Finance Act, 1985, classifies income-tax authorities as Civil Courts for specific purposes under section 195 of the Indian Penal Code, excluding Chapter XXVI of the Code of Criminal Procedure, 1973. This change allows prosecution for offenses under the Indian Penal Code to be initiated by income-tax authorities. The amendment is effective retroactively from April 1, 1974, coinciding with the enforcement of the Code of Criminal Procedure, 1973.
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