Interpretation of “High Court”
[Section-374 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
In 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; and
- (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.
FAQs on Section 374 of Income Tax Act 2025
What does the term “High Court” mean in the context of this Chapter?
In this Chapter, “High Court” refers to the specific High Court designated for each State or Union Territory as listed in Section 374.
Which High Court is applicable for a State?
For any State, the High Court of that particular State is applicable.
What is the designated High Court for the Union territory of Jammu and Kashmir?
The High Court of Jammu and Kashmir and Ladakh is designated for the Union territory of Jammu and Kashmir.
Which High Court has jurisdiction over the Union territory of Ladakh?
The High Court of Jammu and Kashmir and Ladakh has jurisdiction over Ladakh.
What is the High Court for the Union territory of the Andaman and Nicobar Islands?
The High Court at Calcutta is designated for the Andaman and Nicobar Islands.
Which High Court serves the Union territory of Lakshadweep?
The High Court of Kerala serves Lakshadweep.
What is the High Court for the Union territory of Chandigarh?
The High Court of Punjab and Haryana is applicable for Chandigarh.
Which High Court covers the Union territories of Dadra and Nagar Haveli and Daman and Diu?
The High Court at Bombay is the designated High Court for these Union territories.
What is the designated High Court for the Union territory of Puducherry?
The High Court at Madras is applicable for Puducherry.
Which High Court is assigned to the National Capital Territory of Delhi?
The High Court of Delhi is assigned to the National Capital Territory of Delhi.
Are different Union Territories ever assigned the same High Court?
Yes, for example, both Jammu and Kashmir and Ladakh share the High Court of Jammu and Kashmir and Ladakh.
Is there any State or Union Territory for which a new High Court is mentioned under this section?
No, Section 374 refers only to existing High Courts assigned to each State or Union Territory.
From which date is this interpretation of “High Court” effective?
This interpretation is effective from 1st April, 2026, as per the Income Tax Act, 2025.
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