The Income-Tax Act, 1961

269. Definition of "High Court".-

In this Chapter,- "High Court" means-

(i) in relation to any State, the High Court for that State;

¹[(ii) in relation to the Union territory of Delhi, the High Court of Delhi;

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(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 ⁴[Lakshadweep], the High Court of Kerala;]

⁵[(va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana;

⁶[(vi) in relation to the Union territories of Dadra and Nagar Haveli and 7*** Daman and Diu, the High Court at Bombay; and

(vii) in relation to the Union territory of Pondicherry, the High Court at Madras.]

1. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) order, 1968, for clause (ii) (w.r.e.f. 1-11-1966).

2. Clause (iia) omitted by State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.r.e.f. 25-1-1971).

3. Clause (iii) omitted by Act 32 of 1994, s. 47 (w.e.f. 1-4-1995).

4. Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, s. 3 and the Schedule, for "the Laccadive, Minicoy and Amindivi Islands" (w.r.e.f. 1-11-1973).

5. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f. 1-11-1966).

6. Ins. by Act 3 of 1963, s. 3(2) the Schedule (w.e.f. 1-4-1963).

7. The word "Goa," omitted by Act 32 of 994, s. 47 (w.e.f. 1-4-1995).

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