law: The Income-Tax Act, 1961
  136. Proceedings before income-tax authorities to be judicial proceedings.-
  Any proceeding under this Act before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code (45 of 1860) 14[and every income-tax authority shall be deemed to be a Civil Court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).]
  14. Ins. by Act 32 of 1985, s. 28 (w.e.f. 1-4-1974).
  D. Disclosure of information
  [137. Disclosure of information prohibited.]Omitted by the Finance Act, 1964 (5 of 1964), s. 32 (w.e.f. 1-4-1964).