IT Act 1961 269 — Definition of "High Court"

Income-tax Act, 1961

Statutory text

In this Chapter,— “High Court” means—

(i) in relation to any State, the High Court for that State; [(ii) in relation to the Union territory of Delhi, the High Court of Delhi; *] (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 [Lakshadweep], the High Court of Kerala;] [(va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana; [(vi) in relation to the Union territories of Dadra and Nagar Haveli and *** Daman and Diu, the High Court at Bombay; and (vii) in relation to the Union territory of Pondicherry, the High Court at Madras.] [

Back to IT Act 1961