https://www.taxtmi.com/acts?id=10925 Proceedings under the Direct Taxes Code before an income-tax authority are deemed to be judicial proceedings within the meaning of specified provisions of the Indian Penal Code, making such proceedings subject to the attendant penal and evidentiary consequences. Every income-tax authority is deemed to be a Civil Court for specified purposes, but this civil court status does not apply for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973. en-us Thu, 20 Aug 2009 13:07:37 +0530 Thu, 20 Aug 2009 13:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10925 Proceedings under the Direct Taxes Code before an income-tax authority are deemed to be judicial proceedings within the meaning of specified provisions of the Indian Penal Code, making such proceedings subject to the attendant penal and evidentiary consequences. Every income-tax authority is deemed to be a Civil Court for specified purposes, but this civil court status does not apply for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973. Act-Rules Bills Thu, 20 Aug 2009 13:07:37 +0530 https://www.taxtmi.com/acts?id=10925