Clause 374 - Interpretation of “High Court”. - Income Tax Bill, 2025

Interpretation of High Court . 374. 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.