Act Number: 43

Act Name: The Income-tax Act, 1961

Year: 1961

Enactment Date: 1961-09-13

Long Title: An Act to consolidate and amend the law relating to income-tax and super-tax

Ministry: Ministry of Finance

Department: Department of Revenue

Section 269: Definition of ―High Court‖.
In this Chapter,—
“High Court” means—
(i) in relation to any State, the High Court for that State;
1 (ii) in relation to the Union territory of Delhi, the High Court of Delhi;
2 * * * * *
3 * * * * *
(iv) in relation to the Union territory of the Andaman and Nicobar Islands, the High Court at Calcutta ;
(v) in relation to the Union territory of 4 Lakshadweep, the High Court of Kerala;
5 (va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana;
6 (vi) in relation to the Union territories of Dadra and Nagar Haveli and 7 *** Daman and Diu, the High Court at Bombay; and
(vii) in relation to the Union territory of Pondicherry, the High Court at Madras.
Notes:
1. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) order, 1968, for clause (ii) (w.r.e.f. 1-11-1966).
2. Clause (iia) omitted by State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.r.e.f. 25-1- 1971).
3. Clause (iii) omitted by Act 32 of 1994, s. 47 (w.e.f. 1-4-1995).
4. Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, s. 3 and the Schedule, for “the Laccadive, Minicoy and Amindivi Islands” (w.r.e.f. 1-11-1973).
5. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f. 1-11-1966).
6. Ins. by Act 3 of 1963, s. 3(2) the Schedule (w.e.f. 1-4-1963).
7. The word “Goa,” omitted by Act 32 of 994, s. 47 (w.e.f. 1-4-1995).
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