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Repealed by the Income-tax Act, 2025 from 1 April 2026.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

• The Commissioner of Income Tax, Bihar-Ii, Ranchi v. Smt. Sandhyarani Dutia
  2001 INSC 10922 February 2001Appeal(s) allowed
• The Assistant Commissioner of Income Tax, Madras, Etc. Etc. v. Thanthi Trust Etc. Etc.
  2001 INSC 5831 January 2001Partly allowed
• Oxford University Press v. Commissioner of Income Tax
  2001 INSC 4524 January 2001Dismissed
• Sea Pearl Industries and Ors., Etc v. Commissioner of Income Tax, Cochin
  2001 INSC 109 January 2001Dismissed
• Ramesh Bhai J. Patel Etc. Etc. v. Union of India
  2000 INSC 5736 December 2000Dismissed
• K.Ravindranathan Nair v. Commissioner of Income Tax, Ernakulam
  2000 INSC 55430 November 2000Appeal(s) allowed
• Sing Hai Rakesh Kumar v. Union of India and Ors.
  2000 INSC 54428 November 2000Dismissed
• Commissioner of Income Tax, Gujarat-I v. Navnit Lal Sa Kar Lal Etc.
  2000 INSC 53015 November 2000Appeal(s) allowed
• The K.C.P. Ltd. v. Commissioner of Income Tax, Bangalore
  2000 INSC 3869 August 2000Dismissed
• Bharat Earth Movers v. Commissioner of Income Tax, Karnataka
  2000 INSC 3859 August 2000Appeal(s) allowed
• K. Ramullan v. Commissioner of Income Tax, Cochin
  2000 INSC 3849 August 2000Appeal(s) allowed
• Indian Hotels Co. Ltd. and Ors. v. Income Tax Officer, Mumbai and Ors.
  2000 INSC 3798 August 2000Partly allowed
• Commissioner of Income Tax, Jabalpur v. Mis. Durga Engineering and Foundry Works
  2000 INSC 3733 August 2000Appeal(s) allowed
• Eskayef (Now Known As Smithkline Beecham Pharmaceuticals (India) Ltd. Etc. v. Commissioner of Income Tax, Karnataka-Ii, Bangalore
  2000 INSC 34620 July 2000Dismissed
• Commissioner of Income Tax, Trivandrum v. M?S Anand Theatres Etc. Etc.
  2000 INSC 32812 May 2000Appeals by the Revenue allowed.
• Hindustan Aeronautics Ltd. v. Commissioner of Income Tax Karnataka-I, Bangalore
  2000 INSC 31911 May 2000Dismissed
• D.L.F. Universal Ltd. v. Appropriate Authority and Anr. Etc.
  2000 INSC 2864 May 2000Disposed of
• Asgar S. Patel and Ors. v. Union of India and Ors.
  2000 INSC 24425 April 2000Dismissed
• Commissioner of Income-Tax West Bengal-I, Calcutta v. United Provinces Electric Supply Company
  2000 INSC 21917 April 2000Appeal(s) allowed
• V.M. Salgaocar and Bros. Pvt. Ltd. Etc. Etc. v. Commissioner of Income Tax Etc.
  2000 INSC 20810 April 2000Disposed of
• Commissioner of Income Tax, Bhopal v. Hindustan Elector Graphites Ltd., Indore
  2000 INSC 14927 March 2000Dismissed
• The Travancore Rubber and Tea Co. Ltd. v. Commissioner of Income Tax, Trivandrum
  2000 INSC 14214 March 2000Appeal(s) allowed
• Karamchari Union, Agra v. Union of India and Ors.
  2000 INSC 11329 February 2000Partly allowed
• The Eimco K.C.P. Ltd. Madras v. Commissioner of Income Tax,.Madras
  2000 INSC 10425 February 2000Dismissed
• Rajasthan State Warehocsing Corporation v. Commissioner of Income Tax
  2000 INSC 9623 February 2000Appeal(s) allowed
• Union of India and Anr, v. M/S. Om Prakash S.S. and Company and Anr.
  2000 INSC 9019 February 2000Dismissed
• Trustees of H.E.H. the Nizam'S Supplemental Family Trust v. Commissioner of Income Tax
  2000 INSC 7716 February 2000Appeal(s) allowed
• Commissioner of Income Tax v. Bombay Burmah Trading Corporation
  2000 INSC 7115 February 2000Dismissed
• M/S. Malabar Industrial Co. Ltd. v. Commissioner of Income-Tax, Kerala State
  2000 INSC 6110 February 2000Dismissed
• Commissioner of Income-Tax, Bombay v. Mis. Kanji Shivji and Co.
  2000 INSC 3025 January 2000Dismissed
• The Commissioner of Income Tax, Madras v. M/S Sundaram Spinning Mills
  1999 INSC 56315 December 1999Dismissed
• The Commissioner of Income Tax v. Sardar Arjun Singh Ahluwalia (Dead)Through Lrs. Etc.
  1999 INSC 48926 October 1999Disposed of
• United Commercial Bank, Calcutta v. Commissioner of Income Tax, West Bengal-Iii Calcutta.
  1999 INSC 44929 September 1999Appeal(s) allowed
• General Insurance Corporation of India v. Commissioner of Income Tax Bombay
  1999 INSC 43321 September 1999Appeal(s) allowed
• M/S. Aditya Minerals Pvt. Ltd. v. Commissioner of Income Tax, Andhra Pradesh
  1999 INSC 3807 September 1999Dismissed
• Mysore Minerals Ltd., M.G. Road, Bangalore v. Commissioner of Income Tax, Karnataka, Bangalore
  1999 INSC 3761 September 1999Appeal(s) allowed
• K.R. Patel (Dead) Through L.Rs. v. Commissioner of Income Tax
  1999 INSC 36027 August 1999Dismissed
• The Transmission Corporation of A.P. Ltd. and Anr. v. The Commissioner of Income Tax, A.P.
  1999 INSC 33617 August 1999Dismissed
• Commissioner of Income Tax, Delhi v. Bharat Carbon and Ribbon Mfg. Co. (P) Ltd.
  1999 INSC 33417 August 1999Dismissed
• J. Jermons v. Aliammal and Ors.
  1999 INSC 33316 August 1999Appeal(s) allowed