§ 257
Chapter XIV — Tax Administration
Proceedings before income-tax authorities to be judicial proceedings
Income-tax Act, 2025
Proceedings under the Income-tax Act before an income-tax authority are considered judicial proceedings. This classification affects how these proceedings are treated under other laws, such as the Bharatiya Nyaya Sanhita and the Bharatiya Nagarik Suraksha Sanhita. Income-tax authorities are deemed Civil Courts for certain purposes,
- specifically for section 215 of the Bharatiya Nagarik Suraksha Sanhita, 2023
📜 Official text of the section +
257. (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).
Disclosure of information relating to assessees.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.