Section 136. Proceedings before income-tax authorities to be judicial proceedings

136. 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).