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(1) Any proceeding under this
Act before a tax authority shall be deemed to be a judicial proceeding within the meaning of section 193
and section 228 and for the purposes of section 196 of the Indian Penal Code (45 of 1860).
(2) Every 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).
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