Income-tax Act, 2025›Chapter XVIII: APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONSSections 356–389›Part A: Appeals2025Section 374374. Interpretation of "High Court".‹ 373375 ›On this pageIn the 1961 Act1 match · Unreviewed1961 Section 269Reworded · Unreviewed · CompareFrom the Income Tax Department's correspondence.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.‹ PreviousSection 373Filing of appeal by income-tax authority.Next ›Section 375Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ · Report an error