Section - 245L (of Income Tax Act, 1961), Proceedings before Settlement Commission to be judicial proceedings
Section - 245L (of Income Tax Act, 1961), Proceedings before Settlement Commission to be judicial proceedings
Proceedings before Settlement Commission to be judicial proceedings.
Any proceeding under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196 (of Income Tax Act, 1961), of the Indian Penal Code (45 of 1860).
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