The Indian Income Tax Act, 1886, 2 of 1886, (Rep., Act 7 of 1918) · VI — .

Section 37. Sections 193 and 228 of Penal Code to apply to proceedings

Repealed or not in force · As amended up to 2026-08

37. Sections 193 and 228 of Penal Code to apply to proceedings. Power to make Rules. 38. Power to make rules. Miscellaneous. 39. Bar of suits in Civil Court. 40. Exercise of powers of Collector and Commissioner. 41. Obligation to furnish information respecting lodgers and employes. 37. Any proceeding under section 12 or Chapter IV of this Act shall be deemed to be a "judicial proceeding" within the meaning of sections 193 and 228 of the Indian Penal Code. Sections 193 and 228 of Penal Code to apply to proceedings. Power to make Rules.

Source: India Code