Proceedings before income-tax authorities to be
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) 82[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)].