Section 374 Income Tax Act 2025
Interpretation of “High Court”.
374. For the purposes of 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; |
| (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. |