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).
Section 245G Inspection, etc., of reports
Section 245H Power of Settlement Commission to grant immunity from prosecution and penalty
Section 245HA Abatement of proceeding before Settlement Commission
Section 245HAA Credit for tax paid in case of abatement of proceedings
Section 245I Order of settlement to be conclusive
Section 245i Recovery of sums due under order of settlement
Section 245K Bar on subsequent application for settlement
Section 245L Proceedings before Settlement Commission to be judicial proceedings