https://www.taxtmi.com/acts?id=49255 Proceedings before income-tax authorities are declared to be judicial proceedings, subjecting them to the provisions applicable to judicial proceedings under the criminal statute, and every income-tax authority is deemed a Civil Court for the purposes of the civil-security statute, thereby invoking civil-court procedural and enforcement mechanisms. en-us Fri, 14 Feb 2025 17:59:06 +0530 Fri, 14 Feb 2025 17:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49255 Proceedings before income-tax authorities are declared to be judicial proceedings, subjecting them to the provisions applicable to judicial proceedings under the criminal statute, and every income-tax authority is deemed a Civil Court for the purposes of the civil-security statute, thereby invoking civil-court procedural and enforcement mechanisms. Act-Rules Bills Fri, 14 Feb 2025 17:59:06 +0530 https://www.taxtmi.com/acts?id=49255