CA B K Goyal & Co LLP
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Section 22L – Wealth-Tax Act, 1957

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 196⁹⁰, of the Indian Penal Code (45 of 1860).

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B K Goyal & Co LLP
Chartered Accountants

support@cabkgoyal.com
9971782649

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