Income-tax Act, 1961

Act No. 43 of 1961 877 sections

Text as published by the Legislative Department, from the copy archived on 10 January 2020. Amendments made after that date and before the repeal may be missing; check the official Gazette for them.

Repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.

861 Supreme Court judgments considering this law. Search within these.

• Madhumilan Syntex Ltd. and Ors. v. Union of India & Anr.
  2007 INSC 33523 March 2007Dismissed
• Manish Maheshwari v. Ass Tt. Commissioner of Income Tax and Anr.
  2007 INSC 20423 February 2007Appeal(s) allowed
• M/S. Virtual Soft Systems Ltd. v. Commissioner of Income Tax, Delhi- I
  2007 INSC 1096 February 2007Appeal(s) allowed
• Ishikawajma-Harima Heavy Industries Ltd. v. Director of Income Tax, Mumbai
  2007 INSC 24 January 2007Partly allowed
• Commissioner of Income Tax, Bhopal v. Ralson Industries Ltd.
  2007 INSC 54 January 2007Appeal(s) allowed
• S.A. Builders Ltd. v. Commissioner of Income Tax (Appeals) Chandigarh and Anr.
  2006 INSC 101114 December 2006Dismissed
• M/S. Kachwala Gems, Jaipur v. Joint Commissioner of Income Tax, Jaipur
  2006 INSC 101614 December 2006Dismissed
• S.A. Builders Ltd. v. Commissioner of Income Tax (Appeals) Chandigarh and Anr.
  2006 INSC 100914 December 2006Appeal(s) allowed
• Dr. T.A. Quereshi v. Commissioner of Income Tax, Bhopal
  2006 INSC 9676 December 2006Appeal(s) allowed
• Commissioner of Income Tax, Kolkata v. M/S. Hoogl Y Mills Co. Ltd.
  2006 INSC 87722 November 2006Appeal(s) allowed
• P.R. Metrani v. Commissioner of Income Tax, Bangalore
  2006 INSC 84715 November 2006Appeal(s) allowed
• Rajesh Kumar and Ors. v. D.C.I.T. and Ors.
  2006 INSC 7801 November 2006Appeal(s) allowed
• Arun Kumar and Ors v. Union of India and Ors.
  2006 INSC 61915 September 2006Appeals partly allowed and Transferred cases disposed of.
• Amin Chand Payarelal v. Inspecting Assti. Commissioner, Income Tax and Ors.
  2006 INSC 5795 September 2006Dismissed
• Rajiv Ranjan Singh 'Lalan' and Anr. v. Union of India and Ors.
  2006 INSC 52721 August 2006Appeal(s) allowed
• M/S. R.R. Holding P. Ltd. v. Commissioner of Income Tax, Delhi and Anr.
  2006 INSC 46021 July 2006Disposed of
• P.R. Prabhakar v. Commissioner of Income Tax, Coimbatore
  2006 INSC 44318 July 2006Appeal(s) allowed
• Adityapur Industrial Area Development Authority v. Union of India and Ors.
  2006 INSC 2873 May 2006Dismissed
• Mercantile Bank Ltd., Bombay v. The Commissioner of Income-Tax, Bombay City-Iii
  2006 INSC 2741 May 2006Partly allowed
• Krishnaswamy S. Pd. and Anr. v. Union of India and Ors.
  2006 INSC 9721 February 2006Dismissed
• Sandvik Asia Ltd. v. Commissioner of Income Tax-I, Pune and Ors.
  2006 INSC 4427 January 2006Appeal(s) allowed
• Income Tax Officer, Bangalore v. M/S. Induflex Products (P) Ltd.
  2005 INSC 6098 December 2005Appeal(s) allowed
• M/S. Sanjeev Woolen Mills v. Commissioner of Income Tax, Mumbai
  2005 INSC 58824 November 2005Dismissed
• Sedco Forex International Drill. Inc. and Ors. v. Commissioner of Income Tax, Dehradun and Anr.
  2005 INSC 57317 November 2005Appeal(s) allowed
• Britannia Industries Ltd. v. Commissioner of Income Tax, West Bengal, Kolkata and Anr.
  2005 INSC 4805 October 2005Dismissed
• Commissioner of Income Tax, Rajkot v. Shatrusailya Digvijaysingh Jadeja
  2005 INSC 3961 September 2005Dismissed
• Commissioner of Income Tax, Jalpaiguri v. Om Prakash Mittal
  2005 INSC 9322 February 2005Disposed of
• Bhuna Coop. Sugar Mills Ltd. v. Commissioner of Income Tax, Rohtak and Anr.
  2005 INSC 7411 February 2005Appeal(s) allowed
• Commissioner of Income Tax, Mumbai v. D.P. Sandu Bros. Chembur (P) Ltd.
  2005 INSC 5531 January 2005Dismissed
• M/S. Mangalore Ganesh Beedi Works v. The Commissioner of Income Tax, Mysore and Anr.
  2005 INSC 5328 January 2005Disposed of
• M. Janardhana Rao v. Joint Commissioner of Income Tax
  2005 INSC 5228 January 2005Disposed of
• M/S. Gem Granites v. Commissioner of Income Tax, Tamil Nadu
  2004 INSC 66723 November 2004Dismissed
• Siddheshwar Sahakari Sakhar Karkhana Ltd. v. C.I.T., Kolhapur and Ors.
  2004 INSC 5018 September 2004Dismissed
• Gopaldas Udhavdas Ahuja and Anr. v. Union of India and Ors.
  2004 INSC 3936 July 2004Appeal(s) allowed
• Commissioner of Income Tax v. P.V.A.L. Kulandagan Chettiar (Dead) Through Lrs.
  2004 INSC 38226 May 2004Dismissed
• Modern School v. Union of India and Ors.
  2004 INSC 31227 April 2004Disposed of
• Commissioner of Income Tax, Chandigarh v. M/S. Pearl Mech. Engg and Foundry Works (P) Ltd.
  2004 INSC 28316 April 2004Appeal(s) allowed
• Ashirwad Enterprises and Ors. v. State of Bihar and Anr.
  2004 INSC 19322 March 2004Appeal(s) allowed
• Ipca Laboratory Ltd. v. Deputy Commissioner of Income Tax, Mumbai
  2004 INSC 16111 March 2004Dismissed
• Berger Paints India Ltd. v. Commissioner of Income Tax, Calcutta
  2004 INSC 11917 February 2004Appeal(s) allowed