Income Tax Department

Ministry of Finance, Government of India

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Section 374

Interpretation of “High Court”.

Section

Section Number

374

Chapter

CHAPTER XVIII - Appeals revisions and alternate dispute resolutions

Act

Income-tax Act, 2025

Year

2025

Interpretation of “High Court”.

Interpretation of “High Court”.

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.

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