Comparison of section 257 "Proceedings before income-tax authorities to be judicial proceedings." between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)
9 September, 2025
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Judicial character of tax proceedings clarified; civil court deeming limited and excludes a specified statutory chapter. Section 257 deems proceedings before income-tax authorities to be judicial proceedings for specified provisions of the Bharatiya Nyaya Sanhita, 2023, and ... Summary
Judicial character of tax proceedings clarified; civil court deeming limited and excludes a specified statutory chapter.
Section 257 deems proceedings before income-tax authorities to be judicial proceedings for specified provisions of the Bharatiya Nyaya Sanhita, 2023, and deems income-tax authorities to be Civil Courts for the purposes of section 215 of the Bharatiya Nagarik Suraksha Sanhita, 2023, but expressly excludes application of that deeming for the purposes of Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita, 2023.
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