https://www.taxtmi.com/acts?id=46949 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. en-us Fri, 03 Jan 2025 13:25:49 +0530 Fri, 03 Jan 2025 13:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46949 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. Act-Rules F. Acts / Amendment Acts Fri, 03 Jan 2025 13:25:49 +0530 https://www.taxtmi.com/acts?id=46949