Amendment of section 136

In force Act 32 of 1985 As on 19 Oct 2026

Act 32 of 1985 Ministry Finance

Section 28 of the Finance Act, 1985 deals with amendment of section 136. 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, " shall be inserted and shall "b

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]
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Section 28, The Finance Act, 1985 (Act 32 of 1985).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Income-tax Act s. 136 Proceedings before income-tax authorities to be judicial proceedings

Questions about Section 28

What does Section 28 of the Finance Act deal with?

Section 28 of the Finance Act is headed "Amendment of section 136". 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, " shall be inserted and shall "b

How do I find court cases under Section 28 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1985 28, section 28 Finance Act 1985, section 28 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 28 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 136 (Proceedings before income-tax authorities to be judicial proceedings), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 1985 as Act 32 of 1985. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule6768 words
2. Income tax2478 words
7. Insertion of new section 33AB537 words
19. Substitution of new section for section 80HHC505 words
10. Amendment of section 36379 words
36. Consequential amendments370 words

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.