The Income Tax Act 1869, 9 of 1869, (Rep., Act 16 of 1870)

Section 28. Sections 193 and 228 of Penal Code to apply to proceedings under this Act

Repealed or not in force · As amended up to 2026-08

PART VI 28. Sections 193 and 228 of Penal Code to apply to proceedings under this Act. PART VI.—PAYMENT. Instalments. 29. Tax when payable. Payment by instalments. 28. In sections 193 and 228 of the Indian Penal Code, the words "judicial proceeding" shall be taken to include any proceeding under this Act.

Source: India Code