Bare ActsIncome tax Act, 1961

Section 269

Definition of "High Court".--

Amendment status not verified — confirm the current text below against the official source.

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; (iia) [x x x x] (iii) [x x x x] (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.

Section 269 – Income tax Act, 1961 | DailyLaw.ai