In the 2025 Act1 match · Unreviewed
From the Income Tax Department's correspondence.
(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.
Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·