varshith7/income-tax-act-india huggingface dataset:
Income Tax Act, 2025
Section 245N: Definitions.—In this Chapter, unless the context otherwise requires,—
245N. Definitions.—In this Chapter, unless the context otherwise requires,—
2[(a) “advance ruling” means—
(i) a determination by the Authority in relation to a transaction which has been undertaken or
is proposed to be undertaken by a non-resident applicant; or
(ii) a determination by the Authority in relation to the 3[tax liability of a non-resident arising
out of] a transaction which has been undertaken or is proposed to be undertaken by a resident
applicant with 4[such non-resident]; 5[or]
5[(iia) a determination by the Authority in relation to the tax liability of a resident applicant,
arising out of a transaction which has been undertaken or is proposed to be undertaken by such
applicant,]
and such determination shall include the determination of any question of law or of fact specified in
the application;
(iii) a determination or decision by the Authority in respect of an issue relating to
computation of total income which is pending before any income-tax authority or the Appellate
Tribunal and such determination or decision shall include the determination or decision of any
question of law or of fact relating to such computation of total income specified in the
application;
1. Chapter XIX-B, consisting of sections 245N to 245V, inserted by Act 38 of 1993, s. 31 (w.e.f. 11993).
“advance ruling” means—
a determination by the Authority in relation to a transaction which has been undertaken or
is proposed to be undertaken by a non-resident applicant; or
a determination by the Authority in relation to the 3[tax liability of a non-resident arising
out of] a transaction which has been undertaken or is proposed to be undertaken by a resident
applicant with 4[such non-resident]; 5[or]
5[
a determination by the Authority in relation to the tax liability of a resident applicant,
arising out of a transaction which has been undertaken or is proposed to be undertaken by such
applicant,]
and such determination shall include the determination of any question of law or of fact specified in
the application;
a determination or decision by the Authority in respect of an issue relating to
computation of total income which is pending before any income-tax authority or the Appellate
Tribunal and such determination or decision shall include the determination or decision of any
question of law or of fact relating to such computation of total income specified in the
application;
1. Chapter XIX-B, consisting of sections 245N to 245V, inserted by Act 38 of 1993, s. 31 (w.e.f. 11993).
Income Tax Act, 2025
Section 2: Subs. by Act 10 of 2000, s. 63, for clauses (a) and (b) (w.e.f. 12000).
2. Subs. by Act 10 of 2000, s. 63, for clauses (a) and (b) (w.e.f. 12000).
and
(w.e.f. 12000).
Income Tax Act, 2025
Section 1: Ins. by Act 7 of 2017, s. 82 (w.e.f. 12017).
1. Ins. by Act 7 of 2017, s. 82 (w.e.f. 12017).
2. The words and figures “or under Chapter V of the Customs Act, 1962 (52 of 1962)” shall stand omitted (date to be
notified) by Act 13 of 2018, s. 51.
3. Subs. by Act 23 of 2012, s. 92, for “two thousand five hundred rupees” (w.e.f. 12012).
Income Tax Act, 2025
Section 5: Subs. by Act 10 of 2000, s. 64, for the proviso (w.e.f. 12000).
5. Subs. by Act 10 of 2000, s. 64, for the proviso (w.e.f. 12000).
6. The words “or in the case of an applicant falling in sub-clause (iiia) of clause (b) of section 245N” omitted by Act 17 of
2013, s. 54 (w.e.f. 12013).
of clause
of section 245N” omitted by Act 17 of
2013, s. 54 (w.e.f. 12013).
Income Tax Act, 2025
Section 4: Ins. by Act 32 of 1994, s. 46 (w.e.f. 11994).
4. Ins. by Act 32 of 1994, s. 46 (w.e.f. 11994).
5. The words, figures and letters “in respect of any assessment for the assessment year commencing on the 1st day of April,
1988 or any earlier assessment year” omitted by Act 3 of 1989, s. 43 (w.e.f. 11989).
Income Tax Act, 2025
Section 3: Ins. by Act 10 of 2000, s. 65 (w.e.f. 12000).
3. Ins. by Act 10 of 2000, s. 65 (w.e.f. 12000).
4. Subs. by Act 32 of 1994, s. 46, for “an order specified in sub-section (1) where such order” (w.e.f. 11994).
where such order” (w.e.f. 11994).
Income Tax Act, 2025
Section 3: Ins. by Act 20 of 2015, s. 64, (w.e.f. 12015).
3. Ins. by Act 20 of 2015, s. 64, (w.e.f. 12015).
4. Subs. by Act 23 of 2004, s. 53, for “an order against the assessee” (w.e.f. 12004).
5. Subs. by Act 23 of 2012, s. 94, for “section 143, where the assessee objects” (w.e.f. 12012).
6. Subs. by Act 20 of 2015, s. 64, for “sub-section (1) of section 200A, where the assessee or the deductor” (w.e.f. 1
2015).
7. Subs. by Act 23 of 2012, s. 94, for “except an order passed in pursuance of directions of the Dispute Resolution Panel”
(w.e.f. 12013).
8. The words, brackets, figures and letters “or an order referred to in sub-section (12) of section 144BA” omitted by
Act 17 of 2013, s. 55 (w.e.f. 12013).
of section 200A, where the assessee or the deductor” (w.e.f. 1
2015).
7. Subs. by Act 23 of 2012, s. 94, for “except an order passed in pursuance of directions of the Dispute Resolution Panel”
(w.e.f. 12013).
8. The words, brackets, figures and letters “or an order referred to in sub-section
of section 144BA” omitted by
Act 17 of 2013, s. 55 (w.e.f. 12013).
Income Tax Act, 2025
Section 2: Ins. by Act 22 of 2007, s. 71 (w.e.f. 12007).
2. Ins. by Act 22 of 2007, s. 71 (w.e.f. 12007).
3. Subs. by s. 72, ibid., for section 248 (w.e.f. 12007). Earlier it was substituted by Act 29 of 1977, s. 39 and the fifth
Schedule (w.e.f. 101978).
Income Tax Act, 2025
Section 6: Ins. by Act 10 of 2000, s. 67 (w.e.f. 12000).
6. Ins. by Act 10 of 2000, s. 67 (w.e.f. 12000).
7. The words and brackets “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by Act 21 of 1998, s. 50
(w.e.f. 11998). Earlier “Deputy Commissioner (Appeals)” was substituted for “Appellate Assistant Commissioner”
by Act 4 of 1988, s. 2 (w.e.f. 1198) and the words and brackets “or, as the case may be, the Commissioner (Appeals)”
were inserted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 101978).
or, as the case may be, the” omitted by Act 21 of 1998, s. 50
(w.e.f. 11998). Earlier “Deputy Commissioner
Income Tax Act, 2025
Section 8: Ins. by Act 41 of 1975, s. 59 (w.e.f. 11975).
8. Ins. by Act 41 of 1975, s. 59 (w.e.f. 11975).
730
(b) where no return has been filed by the assessee, the assessee has paid an amount equal to the
amount of advance tax which was payable by him:
Provided that, 1[in a case falling under clause (b) and] on an application made by the appellant in
this behalf, the 2[*** Commissioner (Appeals)] may, for any good and sufficient reason to be
recorded in writing, exempt him from the operation of the provisions of 3[that clause].]
250. Procedure in appeal.—(1) The 4[*** Commissioner (Appeals)] shall fix a day and place for the
hearing of the appeal, and shall give notice of the same to the appellant and to the 5[Assessing Officer]
against whose order the appeal is preferred.
(2) The following shall have the right to be heard at the hearing of the appeal—
(a) the appellant, either in person or by an authorised representative;
(b) the 5[Assessing Officer,] either in person or by a representative.
(3) The 4[*** Commissioner (Appeals)] shall have the power to adjourn the hearing of the appeal
from time to time.
(4) The 4[*** Commissioner (Appeals)] may, before disposing of any appeal, make such further
inquiry as he thinks fit, or may direct the 5[Assessing Officer] to make further inquiry and report the result
of the same to the 4[*** Commissioner (Appeals)].
(5) The 4[*** Commissioner (Appeals)] may, at the hearing of an appeal, allow the appellant to go
into any ground of appeal not specified in the grounds of appeal, if the 4[*** Commissioner (Appeals)] is
satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable.
(6) The order of the 4[*** Commissioner (Appeals)] disposing of the appeal shall be in writing and
shall state the points for determination, the decision thereon and the reason for the decision.
6[(6A) In every appeal, the 4[*** Commissioner (Appeals)], where it is possible, may hear and decide
such appeal within a period of one year from the end of the financial year in which such appeal is filed
before him under sub-section (1) of section 246A.]
(7) On the disposal of the appeal, the 4[*** Commissioner (Appeals)] shall communicate the order
passed by him to the assessee and to the 7[8[Principal Chief Commissioner or Chief Commissioner] or
9[Principal Commissioner or Commissioner]].
where no return has been filed by the assessee, the assessee has paid an amount equal to the
amount of advance tax which was payable by him:
Provided that, 1[in a case falling under clause
and] on an application made by the appellant in
this behalf, the 2[*** Commissioner
The 4[*** Commissioner
The following shall have the right to be heard at the hearing of the appeal—
the appellant, either in person or by an authorised representative;
the 5[Assessing Officer,] either in person or by a representative.
The 4[*** Commissioner
The 4[*** Commissioner
The 4[*** Commissioner
The order of the 4[*** Commissioner
In every appeal, the 4[*** Commissioner
of section 246A.]
On the disposal of the appeal, the 4[*** Commissioner
Income Tax Act, 2025
Section 1: Ins. by Act 3 of 1989, s. 45 (w.e.f. 11989).
1. Ins. by Act 3 of 1989, s. 45 (w.e.f. 11989).
2. The words and brackets “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by Act 21 of 1998, s. 50
(w.e.f. 11998). Earlier “Deputy Commissioner (Appeals)” was substituted for “Appellate Assistant Commissioner”
by Act 4 of 1988, s. 2 (w.e.f. 1198) and the words and brackets “or, as the case may be, the Commissioner (Appeals)”
were inserted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 101978).
or, as the case may be, the” omitted by Act 21 of 1998, s. 50
(w.e.f. 11998). Earlier “Deputy Commissioner
Income Tax Act, 2025
Section 3: Subs. by Act 3 of 1989, s. 45, for “this sub-section” (w.e.f. 11989).
3. Subs. by Act 3 of 1989, s. 45, for “this sub-section” (w.e.f. 11989).
4. The words and brackets “Deputy Commissioner (Appeals) or, as the case may be, the” omitted by Act 21 of 1998, s. 65
(w.e.f.11998). Earlier “Deputy Commissioner (Appeals)” was substituted for “Appellate Assistant Commissioner”
by Act 4 of 1988, s. 2 (w.e.f. 1198) and the words and brackets “or, as the case may be, the Commissioner (Appeals)”
were inserted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 101978).
or, as the case may be, the” omitted by Act 21 of 1998, s. 65
(w.e.f.11998). Earlier “Deputy Commissioner
Income Tax Act, 2025
Section 4: Subs. by Act 16 of 1981, s. 18, for sub-section (2) (w.e.f. 11981).
4. Subs. by Act 16 of 1981, s. 18, for sub-section (2) (w.e.f. 11981).
(w.e.f. 11981).
Income Tax Act, 2025
Section 2: Subs. by Act 17 of 2013, s. 56, for sub-section (3) (w.e.f. 12013).
2. Subs. by Act 17 of 2013, s. 56, for sub-section (3) (w.e.f. 12013).
3. The words “the Senior Vice-President or” omitted by Act 28 of 2016, s. 94 (w.e.f. 12016).
(w.e.f. 12013).
3. The words “the Senior Vice-President or” omitted by Act 28 of 2016, s. 94 (w.e.f. 12016).
Income Tax Act, 2025
Section 4: Ins. by Act 16 of 1972, s. 40 (w.e.f. 11972).
4. Ins. by Act 16 of 1972, s. 40 (w.e.f. 11972).
5. Sub-section (4A) omitted by Act 28 of 2016, s. 94 (w.e.f. 12016). Which was inserted by Act 21 of 1984, s. 24
(w.e.f.11984).
omitted by Act 28 of 2016, s. 94 (w.e.f. 12016). Which was inserted by Act 21 of 1984, s. 24
(w.e.f.11984).
Income Tax Act, 2025
Section 6: Subs. by Act 21 of 1984, s. 24, for “A Vice-President” (w.e.f. 11984).
6. Subs. by Act 21 of 1984, s. 24, for “A Vice-President” (w.e.f. 11984).
7. The words “Senior Vice-President or a” omitted by Act 28 of 2016, s. 94 (w.e.f. 12016).
Income Tax Act, 2025
Section 3: Ins. by Act 21 of 1998, s. 52 (w.e.f. 11998).
3. Ins. by Act 21 of 1998, s. 52 (w.e.f. 11998).
4. The words, brackets and figures “sub-section (2) of section 131” omitted by Act 3 of 1989, s. 46 (w.e.f. 11989).
of section 131” omitted by Act 3 of 1989, s. 46 (w.e.f. 11989).
Income Tax Act, 2025
Section 5: Ins. by Act 31 of 1964, s. 12 (w.e.f. 61964).
5. Ins. by Act 31 of 1964, s. 12 (w.e.f. 61964).
6. The word, figures and letters “section 246A,” omitted by Act 3 of 1989, s. 95 (w.e.f. 11989). Earlier the quoted
expression portion inserted byAct 4 of 1988, s. 126 (w.e.f. 11989).
Income Tax Act, 2025
Section 9: Ins. by Act 13 of 2018, s. 52 (w.e.f. 12018).
9. Ins. by Act 13 of 2018, s. 52 (w.e.f. 12018).
10. Subs. by Act 14 of 1997, s. 9, for clause (b) (w.e.f. 11997). Earlier the clause (b) was inserted by Act 22 of 1995,
s. 45 (w.e.f. 11995).
(w.e.f. 11997). Earlier the clause
was inserted by Act 22 of 1995,
s. 45 (w.e.f. 11995).
Income Tax Act, 2025
Section 11: Ins. by Act 23 of 2004, s. 54 (w.e.f. 12004).
11. Ins. by Act 23 of 2004, s. 54 (w.e.f. 12004).
12. Subs. by Act 27 of 1999, s. 85, for “an order passed by a Commissioner under section 263” (w.e.f. 11999).
Income Tax Act, 2025
Section 16: Ins. by Act 41 of 1975, s. 60 (w.e.f. 11976).
16. Ins. by Act 41 of 1975, s. 60 (w.e.f. 11976).
17. The words “or under section 285A” omitted by Act 26 of 1988, s. 54 (w.e.f. 11988).
Income Tax Act, 2025
Section 20: Subs. by s. 4, ibid.,for “Director General” (w.r.e.f. 12013).
20. Subs. by s. 4, ibid.,for “Director General” (w.r.e.f. 12013).
21. Subs. by Act 33 of 2009, s. 73, for “Director under section 272A.” (w.e.f. 12009).
Income Tax Act, 2025
Section 24: Subs. by Act 23 of 2012, s. 95, for “section 147” (w.e.f. 12009).
24. Subs. by Act 23 of 2012, s. 95, for “section 147” (w.e.f. 12009).
25. Ins. by Act 17 of 2013, s. 57 (w.e.f. 12016). Earlier clause (e) was omitted by Act 17 of 2013, s. 57 (w.e.f. 12016)
which was inserted by Act 23 of 2012, s. 95 (w.e.f. 12013).
was omitted by Act 17 of 2013, s. 57 (w.e.f. 12016)
which was inserted by Act 23 of 2012, s. 95 (w.e.f. 12013).
Income Tax Act, 2025
Section 1: Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.r.e.f. 12013).
1. Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.r.e.f. 12013).
2. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for “an Appellate Assistant Commissioner” (w.e.f. 101978).
3. Subs. by Act 4 of 1988, s. 2, for “Appellate Assistant Commissioner” (w.e.f. 11988).
Income Tax Act, 2025
Section 7: Sub-section (2A) omitted by Act 28 of 2016, s. 95 (w.e.f. 12016).
7. Sub-section (2A) omitted by Act 28 of 2016, s. 95 (w.e.f. 12016).
omitted by Act 28 of 2016, s. 95 (w.e.f. 12016).
Income Tax Act, 2025
Section 9: Sub-section (3A) omitted by Act 28 of 2016, s. 95 (w.e.f. 12016).
9. Sub-section (3A) omitted by Act 28 of 2016, s. 95 (w.e.f. 12016).
omitted by Act 28 of 2016, s. 95 (w.e.f. 12016).
Income Tax Act, 2025
Section 11: Subs. by Act 21 of 1998, s. 52, for sub-section (6) (w.e.f. 11998).
11. Subs. by Act 21 of 1998, s. 52, for sub-section (6) (w.e.f. 11998).
(w.e.f. 11998).
Income Tax Act, 2025
Section 1: Sub-section (1A) omitted by Act 45 of 1972, s. 3 (w.e.f. 11973).
1. Sub-section (1A) omitted by Act 45 of 1972, s. 3 (w.e.f. 11973).
2. Subs. by Act 28 of 2016, s. 96, for “four years from the date of the order” (w.e.f. 12016).
omitted by Act 45 of 1972, s. 3 (w.e.f. 11973).
2. Subs. by Act 28 of 2016, s. 96, for “four years from the date of the order” (w.e.f. 12016).
Income Tax Act, 2025
Section 6: Ins. by Act 10 of 2000, s. 68 (w.e.f. 12000).
6. Ins. by Act 10 of 2000, s. 68 (w.e.f. 12000).
7. The words, brackets, figure and letter “or sub-section (2A)” omitted by Act 28 of 2016, s. 96 (w.e.f. 12016).
Income Tax Act, 2025
Section 1: Subs. by Act 4 of 1988, s. 2, for “Commissioner” (w.e.f. 11988).
1. Subs. by Act 4 of 1988, s. 2, for “Commissioner” (w.e.f. 11988).
2. The words “Chief Commissioner or” omitted by Act 49 of 1991, s. 67 (w.e.f. 271991).
Income Tax Act, 2025
Section 3: Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 12013).
3. Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 12013).
4. The words, figures and letter shall stand substituted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule to read
as “Save as provided in the National Tax Tribunal Act, 2005” (This amendment has been struck down by the Supreme
Court’s Order dated 25th September, 2014 in the Madras Bar Association Vs. Union of India.) Earlier “section
256 or section 260A” was substituted for “section 256” by Act 27 of 1999, s. 86 (w.e.f. 11999).
Income Tax Act, 2025
Section 3: Subs. by Act 21 of 1998, s. 55, for “and order under section 254” (w.e.f. 11998).
3. Subs. by Act 21 of 1998, s. 55, for “and order under section 254” (w.e.f. 11998).
4. Subs. by Act 16 of 1981, s. 20, for “one hundred and twenty-five rupees” (w.e.f. 11981).
Income Tax Act, 2025
Section 3: Ins. by s. 58, ibid. (w.e.f. 11998).
3. Ins. by s. 58, ibid. (w.e.f. 11998).
4. The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule (This
Amendment has been struck down by the Supreme Court’s Order dated 25th September, 2014 in the Madras Bar
Association Vs. Union of India).
5. Subs. by Act 27 of 1999, s. 87, for “An appeal under this sub-section shall be—” (w.e.f.11999).
Income Tax Act, 2025
Section 7: Subs. by s. 4, ibid., for “Commissioner” (w.r.e.f .12013).
7. Subs. by s. 4, ibid., for “Commissioner” (w.r.e.f .12013).
8. Subs. by Act 27 of 1999, s. 87, for “Communicated to the appellant” (w.e.f. 11999).
Income Tax Act, 2025
Section 1: Ins. by Act 27 of 1999, s. 87 (w.e.f. 11999).
1. Ins. by Act 27 of 1999, s. 87 (w.e.f. 11999).
2. Subs. by Act 21 of 1998, s. 59, for the words and figures “delivered on a reference made under section 256”
(w.e.f. 11998).
3. The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the ScheduleThis amendment
has been struck down by the Supreme Court’s Order dated 25th September, 2014 in the Madras Bar Association Vs.
Union of India.).
740
E.—Revision by the 1[Principal Commissioner or Commissioner]
Income Tax Act, 2025
Section 3: Subs. by Act 26 of 1988, s. 44, for the Explanation (w.e.f. 11988).
3. Subs. by Act 26 of 1988, s. 44, for the Explanation (w.e.f. 11988).
4. The Explanation numbered as Explanation 1 thereof by Act 20 of 2015, s. 67 (w.e.f. 12015).
Income Tax Act, 2025
Section 2: Subs. by Act 67 of 1984, s. 47, for sub-section (2) (w.e.f. 11984).
2. Subs. by Act 67 of 1984, s. 47, for sub-section (2) (w.e.f. 11984).
3. The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule (This amendment
has been struck down by the Supreme Court’s Order dated 25th September, 2014 in the Madras Bar Association Vs.
Union of India.).
(w.e.f. 11984).
3. The words in bracket shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule (This amendment
has been struck down by the Supreme Court’s Order dated 25th September, 2014 in the Madras Bar Association Vs.
Union of India.).
Income Tax Act, 2025
Section 1: Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 12013).
1. Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 12013).
2. Subs. by Act 4 of 1988, s. 2, for “Appellate Assistant Commissioner” (w.e.f. 11988).
Income Tax Act, 2025
Section 4: Ins. by Act 10 of 2000, s. 69 (w.e.f. 12000).
4. Ins. by Act 10 of 2000, s. 69 (w.e.f. 12000).
5. The words “Deputy Commissioner (Appeals) or the” omitted by Act 21 of 1998, s. 65 (w.e.f. 11998).
or the” omitted by Act 21 of 1998, s. 65 (w.e.f. 11998).
Income Tax Act, 2025
Section 7: Ins. by Act 18 of 2008, s. 51 (w.r.e.f. 11999).
7. Ins. by Act 18 of 2008, s. 51 (w.r.e.f. 11999).
744
(b) any other assessee for the same or any other assessment year.
(3) Notwithstanding that no appeal or application for reference has been filed by an income-tax
authority pursuant to the orders or instructions or directions issued under sub-section (1), it shall not be
lawful for an assessee, being a party in any appeal or reference, to contend that the income-tax authority
has acquiesced in the decision on the disputed issue by not filing an appeal or application for reference in
any case.
(4) The Appellate Tribunal or Court, hearing such appeal or reference, shall have regard to the orders,
instructions or directions issued under sub-section (1) and the circumstances under which such appeal or
application for reference was filed or not filed in respect of any case.
(5) Every order, instruction or direction which has been issued by the Board fixing monetary limits
for filing an appeal or application for reference shall be deemed to have been issued under sub-section (1)
and the provisions of sub-sections (2), (3) and (4) shall apply accordingly.]
any other assessee for the same or any other assessment year.
Notwithstanding that no appeal or application for reference has been filed by an income-tax
authority pursuant to the orders or instructions or directions issued under sub-section
The Appellate Tribunal or Court, hearing such appeal or reference, shall have regard to the orders,
instructions or directions issued under sub-section
and the circumstances under which such appeal or
application for reference was filed or not filed in respect of any case.
Every order, instruction or direction which has been issued by the Board fixing monetary limits
for filing an appeal or application for reference shall be deemed to have been issued under sub-section
and the provisions of sub-sections
and
shall apply accordingly.]
Income Tax Act, 2025
Section 269: Definition of "High Court".—In this Chapter,—
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.]
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. 11966).
2. Clause (iia) omitted by State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.r.e.f. 25
1971).
in relation to any State, the High Court for that State;
1[
in relation to the Union territory of Delhi, the High Court of Delhi;
2* * * * *]
3* * * * *
in relation to the Union territory of the Andaman and Nicobar Islands, the High Court at
Calcutta ;
in relation to the Union territory of 4[Lakshadweep], the High Court of Kerala;]
5[
in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana;
6[
in relation to the Union territories of Dadra and Nagar Haveli and 7*** Daman and Diu,
the High Court at Bombay; and
in relation to the Union territory of Pondicherry, the High Court at Madras.]
1. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) order, 1968, for clause
(w.r.e.f. 11966).
2. Clause
omitted by State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.r.e.f. 25
1971).
Income Tax Act, 2025
Section 3: Clause (iii) omitted by Act 32 of 1994, s. 47 (w.e.f. 11995).
3. Clause (iii) omitted by Act 32 of 1994, s. 47 (w.e.f. 11995).
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. 11973).
5. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968
(w.r.e.f. 11966).
omitted by Act 32 of 1994, s. 47 (w.e.f. 11995).
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. 11973).
5. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968
(w.r.e.f. 11966).