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Home > Indian Bare Acts > Income Tax Act - 1961 > Definition of High Court - 28B.
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Income Tax Act - 1961
Title : Income Tax Act - 1961

Year : 1961

Act :

28B. Definition of High Court.

In this Chapter, "High Court" means

(i) in relation to any State, the High Court of that State;

(ii) in relation to the Union Territory of Delhi, the High Court of Delhi;

(iia)

(iii) in relation to the Union Territories of Arunachal Pradesh and Mizoram, the Gauhati High Court (the High Court of Assam, Nagaland, Megahalaya, Manipur and Tripura);

(iv) in relation to the Union territory of Andaman and Nicobar Islands, the High Court of 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 Goa, Daman and Diu, the High Court at Bombay;

(vii) in relation to the Union Territory of Pondicherry, the High Court at Madras.



Last updated on February, 2008
 
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