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THE WEALTH-TAX ACT, 1957 (Modified as on 12th November 2018) · SETTLEMENT OF CASES

Section 22L — Proceedings before the Settlement Commission to be judicial proceedings

Any proceeding under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196, of the Indian Penal Code (45 of 1860).