Income Tax Act 2025: Section 370 for Tax Year 2025-26

Section 370 (Income Tax Act 2025): High Court may transmit Supreme Court cost orders for execution to subordinate courts on petition.

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Execution for costs awarded by Supreme Court

[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]

The High Court may, on petition made for the execution of the order of the Supreme Court in respect of any costs awarded thereby, transmit the order for execution to any court subordinate to the High Court.

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