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).]

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).

¹ Ins. by Act 28 of 2016, s. 66 (w.e.f. 1-6-2016).

² Ins. by Act 7 of 2017, s. 54 (w.e.f. 1-4-2017).

³ Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 1-4-1988).

⁴ Subs. by s. 2, ibid., for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).

⁵ Subs. by Act 29 of 1977, s. 10, for “or the Inspecting Assistant Commissioner” (w.e.f. 10-7-1978).Earlier Subs. by Act 21 of 1998, s. 3, for “Deputy commissioner” (w.e.f. 1-10-1998). Which was earlier subs. by 4 of 1988, s. 2, for “Inspecting Assistant Commissioner” (w.e.f. 1-4-1988).

⁶ Subs. by Act 21 of 1998, s. 3, for “Deputy commissioner” (w.e.f. 1-10-1998). Earlier “Deputy commissioner” was substituted for “Inspecting Assistant Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 1-4-1988).

⁷ Subs. by Act 4 of 1988, s. 2, for “Director of Inspection” (w.e.f. 1-4-1988).

⁸ Subs. by Act 25 of 2014, s. 4, for “Director General” (w.r.e.f. 1-6-2013).

⁹ Subs. by s. 4, ibid., for “Director” (w.r.e.f. 1-6-2013)

¹⁰ Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 1-10-1998). Earlier “Deputy Commissioner” was substituted for “Inspecting Assistant Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 1-4-1988).

¹¹ Subs. by Act 25 of 2014,s. 4, for “Chief Commissioner” (w.r.e.f. 1-6-2013).

¹² Subs. by s. 4, ibid., for “Commissioner” (w.r.e.f. 1-6-2013).

¹³ Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 1-10-1998).

¹⁴ Ins. by Act 32 of 1985, s. 28 (w.e.f. 1-4-1974).