https://www.taxtmi.com/acts?id=11946 Proceedings under the Chapter before the Settlement Commission are defined as judicial proceedings within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code, thereby treating proceedings under the Direct Taxes Code, 2010 as judicial for those penal provisions. en-us Fri, 17 Sep 2010 12:09:16 +0530 Fri, 17 Sep 2010 12:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11946 Proceedings under the Chapter before the Settlement Commission are defined as judicial proceedings within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code, thereby treating proceedings under the Direct Taxes Code, 2010 as judicial for those penal provisions. Act-Rules Bills Fri, 17 Sep 2010 12:09:16 +0530 https://www.taxtmi.com/acts?id=11946