# The Finance Act, 1985, Section 28: Amendment of section 136

- Act: The Finance Act, 1985 (Act 32 of 1985)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1985/section/28/

## Text

Amendment of section 136. 28. In section 136 of the Income-tax Act, the words and figures "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" shall be inserted and shall "be-deemed to have been inserted at the end with effect, from the 1st day of April, 1974 (2 of 1974). [Finance Act, 1985] © Copyright. Taxmann Publications Pvt. Ltd.

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