Income-tax Act, 2025

Interpretation of High Court - Section 374

Interpretation of "High Court".

374. 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. .... To read the full section download the app from Google Play store