https://www.taxtmi.com/acts?id=51786 Proceedings under the Income tax Act are deemed to be judicial proceedings for specified criminal law purposes, subjecting tax proceedings to the evidentiary and procedural consequences of judicial proceedings. Income tax authorities are deemed to be a Civil Court for a defined provision of the civic security statute, while the civic statute's Chapter XXVIII does not apply to income tax authorities. en-us Thu, 14 Aug 2025 12:08:20 +0530 Fri, 05 Sep 2025 17:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51786 Proceedings under the Income tax Act are deemed to be judicial proceedings for specified criminal law purposes, subjecting tax proceedings to the evidentiary and procedural consequences of judicial proceedings. Income tax authorities are deemed to be a Civil Court for a defined provision of the civic security statute, while the civic statute's Chapter XXVIII does not apply to income tax authorities. Act-Rules Income Tax Thu, 14 Aug 2025 12:08:20 +0530 https://www.taxtmi.com/acts?id=51786