Section 374

Interpretation of “High Court”.

The Income-tax Act, 2025

  • Act 30 of 2025
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to income-tax.

All sections
    For the purposes of this Chapter, “High Court” means,—
    (i) for any State, the High Court for that State;
    (ii) for the Union territory of Jammu and Kashmir, the High Court of Jammu and Kashmir and Ladakh;
    (iii) for the Union territory of Ladakh, the High Court of Jammu and Kashmir and Ladakh;
    (iv) for the Union territory of the Andaman and Nicobar Islands, the High Court at Calcutta;
    (v) for the Union territory of Lakshadweep, the High Court of Kerala;
    (vi) for the Union territory of Chandigarh, the High Court of Punjab and Haryana;
    (vii) for the Union territories of Dadra and Nagar Haveli and Daman and Diu, the High Court at Bombay;
    (viii) for the Union territory of Puducherry, the High Court at Madras; and
    (ix) for the National Capital Territory of Delhi, the High Court of Delhi.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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