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Section 269 – Income Tax Act, 1961

Income Tax Act, 1961

 

 

Section 269. DEFINITION OF “HIGH COURT”.

 

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;

(iii) Omitted

 

(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.

 

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Income Tax Act, 1961 

 

Indian Laws – Bare Acts

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