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1961Section 261

261. Appeal to Supreme Court.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on a reference made under section 256 against an order made under section 254 before the 1st day of October, 1998 or an appeal made to High Court in respect of an order passed under section 254 on or after that date in any case which the High Court certifies to be a fit one for appeal to the Supreme Court.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·