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Repealed by the Income-tax Act, 2025 from 1 April 2026.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.

• Commissioner of Customs, Calcutta Etc. Etc. v. M/S. Indian Oil Corporation Ltd. and Anr.
  2004 INSC 12017 February 2004Dismissed
• Prakash Nath Khanna and Anr. v. Commissioner of Income Tax and Anr.
  2004 INSC 11316 February 2004Dismissed
• K.C. Builders and Anr. v. The Assistant Commissioner of Income Tax
  2004 INSC 6528 January 2004Appeal(s) allowed
• Ajay Gandhi and Anr. v. B. Singh and Ors
  2004 INSC 155 January 2004Directions issued
• The Apex Co-Operative Bank of Urban Bank of Maharashtra and Goa Ltd. v. The Maharashtra State Co-Operative Bank Ltd. and Ors.
  2003 INSC 57729 October 2003Disposed of
• Union of India and Anr. v. Azadi Bachao Andolan and Anr.
  2003 INSC 5267 October 2003Appeal(s) allowed
• The Assistant Commissioner, Assessment-Ii, Bangalore and Ors. v. M/S. Velliappa Textiles Ltd. and Ors.
  2003 INSC 47916 September 2003Dismissed
• Smt. Amiyha Bala Paul v. Commissioner of Income Tax, Shillong
  2003 INSC 3047 July 2003Appeal(s) allowed
• Delhi Farming and Construction (P) Ltd. v. Commissioner of Income Tax, Delhi
  2003 INSC 18526 March 2003Appeal(s) allowed
• National Agricultural Co-Operative Marketing Federation of India Ltd. and Anr. v. Union of India and Ors.
  2003 INSC 18225 March 2003Dismissed
• N. Bagavathy Ammal v. Commissioner of Income Tax, Madurai and Anr.
  2003 INSC 3927 January 2003Dismissed
• Hans Raj Agarwal and Anr. v. Chief Commnr. of Income Tax and Ors.
  2002 INSC 57320 December 2002Dismissed
• Dr. (Mrs.) Renuka Datla and Ors. v. Commissioner of Income Tax Karnataka and Anr.
  2002 INSC 55017 December 2002Appeal(s) allowed
• Commissioner of Income Tax, Mumbai v. M/S. Damani Brothers
  2002 INSC 54617 December 2002Appeal(s) allowed
• Commissioner of Income Tax v. Sunil J. Kinariwala
  2002 INSC 52810 December 2002Appeal(s) allowed
• Director of Income Tax v. M/S. Bharat Diamond Bourse
  2002 INSC 5226 December 2002Appeal(s) allowed
• Karnataka Small Scale Industries Development Corporation Ltd. v. Commissioner of Income Tax, Bangalore
  2002 INSC 5103 December 2002Dismissed
• Gkn Driveshafts (India) Ltd. v. Income Tax Officer and Ors.
  2002 INSC 49425 November 2002Dismissed
• Killick Nixon Ltd., Mumbai v. Deputy Commissioner of Income Tax, Mumbai and Ors.
  2002 INSC 49325 November 2002Appeal(s) allowed
• M/S. Polyflex (India) Pvt. Ltd. v. Commissioner of Income Tax, Karnataka
  2002 INSC 3676 September 2002Dismissed
• K.M Sharma v. Income Tax Officer, Ward 13 (7) New Delhi
  2002 INSC 19011 April 2002Appeal(s) allowed
• The Chief Commissioner of Income Tax, Cochin v. Mis. Kesaria Tea Co. Ltd.
  2002 INSC 15019 March 2002Dismissed
• Smt. Sushila Rani v. Commissioner of Income Tax and Anr.
  2002 INSC 614 February 2002Appeal(s) allowed
• Commissioner of Income Tax, Mumbai v. Anjum M.H. Ghaswala and Ors.
  2001 INSC 51918 October 2001Disposed of
• Subrata Sen and Ors. v. Union of India and Ors.
  2001 INSC 44918 September 2001Disposed of
• M/S. Aspinwall and Co. Ltd. v. The Commissioner of Income-Tax, Ernakulam.
  2001 INSC 4265 September 2001Appeal(s) allowed
• Commissioner of Income Tax, Bombay City-Iii, Bombay v. British Bank of Middle East
  2001 INSC 40830 August 2001Appeal(s) allowed
• Commissioner of Income Tax, Karnataka-Iii v. Karnataka State Cooperative Apex Bank
  2001 INSC 38522 August 2001Dismissed
• M/S. K.P. Madhusudhanan v. Commissioner of Income Tax, Cochin
  2001 INSC 38121 August 2001Dismissed
• Union of India v. M/S Shatabadi Trading and Investment Pvt. Ltd. and Ors
  2001 INSC 35410 August 2001Appeal(s) allowed
• Union of India and Anr. v. M/S. Chiranji Estate (P) Ltd. and Anr.
  2001 INSC 3487 August 2001Dismissed
• Appropriate Authority and Anr. v. Kailash Suneja and Anr.
  2001 INSC 3457 August 2001Dismissed
• Sakthi Trading Co. v. Commissioner of Income Tax, Coimbatore
  2001 INSC 3342 August 2001Appeal(s) allowed
• Sri Mohan Wahi v. Commissioner, Income Tax, Varanasi and Ors
  2001 INSC 18730 March 2001Appeal(s) allowed
• Assam Company Ltd. and Anr. v. State of Assam and Ors.
  2001 INSC 15521 March 2001Appeal(s) allowed
• Appropriate Authority and Commissioner, Income Tax v. Smt. Varshaben Bharatbhai Shah and Ors.
  2001 INSC 13813 March 2001Appeal(s) allowed
• Thestockexchange,Ahmedabad v. Asstt. Commissioner of Income Tax, Ahmedabad
  2001 INSC 1302 March 2001No. 7511/99 dismissed.
• Mis. Birla Cement Works v. The Central Board of Direct Taxes and Ors.
  2001 INSC 12628 February 2001Appeal(s) allowed
• Commissioner of Income Tax, Mumbai v. Bhupen Champak Lal Dalal and Anr. Etc.
  2001 INSC 12427 February 2001Petitions dismissed.
• Commissioner of Income Tax, Cochin v. Mrs. Grace Collis and Ors.
  2001 INSC 11323 February 2001Appeal(s) allowed