https://www.taxtmi.com/acts?id=19864 Proceedings under the Act are declared to be judicial proceedings, bringing tax authority hearings within evidentiary and penal provisions applicable to judicial processes. Tax authorities are also deemed civil courts for the purpose of authorising prosecution for offences connected to such proceedings, while certain provisions of the criminal procedure law remain inapplicable to them. en-us Fri, 03 Jul 2015 18:01:33 +0530 Fri, 18 Oct 2024 18:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19864 Proceedings under the Act are declared to be judicial proceedings, bringing tax authority hearings within evidentiary and penal provisions applicable to judicial processes. Tax authorities are also deemed civil courts for the purpose of authorising prosecution for offences connected to such proceedings, while certain provisions of the criminal procedure law remain inapplicable to them. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:01:33 +0530 https://www.taxtmi.com/acts?id=19864