Income Tax Law
Act 2025/ Part B/ § 257
Income-tax Act, 2025 · Part B — Powers

Section 257Proceedings before income-tax authorities to be judicial proceedings

Income-tax Act, 2025 (30 of 2025)
(1)
Any proceeding under this Act before an income-tax authority shall be deemed to be a judicial proceeding within the meaning of sections 229 and 267 and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023).
(2)
Every income-tax authority shall be deemed to be a Civil Court for the purposes of section 215 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), but not for the purposes of Chapter XXVIII of the Bharatiya Nagarik Suraksha Sanhita 2023 (46 of 2023).
This section refers to
§ 215 Capital gains on transfer of foreign exchange assets not to be charged in certain cases
§ 233 Amalgamation and demerger
§ 229 Depreciation and gains relating to tonnage tax assets
Referenced by