The Income-tax Act, 1961 · XIX — REFUNDS

Section 245L. Proceedings before Settlement Commission to be judicial proceedings

In force · As amended up to 2026-08

245L. Proceedings before Settlement Commission to be judicial proceedings. —Any proceeding under this Chapter before the Settlement Commission 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).

Source: India Code