law: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
  9. Proceedings before tax authorities to be judicial proceedings.-
  (1) Any proceeding under this Act before a tax authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 and for the purposes of section 196 of the Indian Penal Code (45 of 1860).
  (2) Every 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).