The Indian Income Tax Act 1871, 12 of 1871, (Rep., Act 16 of 1874)

Section 42

Repealed or not in force · As amended up to 2026-08

42. In sections one hundred and ninety-three and two hundred and twenty-eight of the Indian Penal Code, the words "judicial proceeding" shall be taken to include any proceeding under this Act. ---

Source: India Code