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Repealed by the Income-tax Act, 2025 from 1 April 2026.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

• Pr. Commissioner of Income Tax 6 v. Khyati Realtors Pvt. Ltd.
  2022 INSC 86425 August 2022Appeal(s) allowed
• Pr. Commissioner of Income Tax – I, Chandigarh v. M/S. Abc Papers Limited
  2022 INSC 84418 August 2022Disposed of
• National Petroleum Construction Company v. Deputy Commissioner of Income Tax, Circle 2(2), International Taxation, New Delhi & Anr.
  2022 INSC 77229 July 2022Matter referred to larger bench
• Principal Director of Income Tax (Investigation) & Ors. v. Laljibhai Kanjibhai Mandalia
  2022 INSC 71913 July 2022Appeal(s) allowed
• M/S. R.S. Infra-Transmission Ltd. v. Saurinindubhai Patel and Ors.
  2022 INSC 67211 July 2022Appeal(s) allowed
• Principal Commissioner of Income Tax-Iii, Bangalore and Another v. M/S Wipro Limited
  2022 INSC 68711 July 2022Appeal(s) allowed
• V. Prakash @ G.N.V. Prakash v. M/S. P.S. Govindaswamy Naidu & Sons’ Charities Represented by Its Managing Trustee & Ors.
  2022 INSC 5339 May 2022Appeal(s) allowed
• Union of India & Ors. v. Ashish Agarwal
  2022 INSC 5104 May 2022Partly allowed
• Wipro Finance Ltd. v. Commissioner of Income Tax
  2022 INSC 41712 April 2022Appeal(s) allowed
• Principal Commissioner of Income Tax (Central) – 2 v. M/S. Mahagun Realtors (P) Ltd.
  2022 INSC 3895 April 2022Appeal(s) allowed
• M/S Apex Laboratories Pvt. Ltd. v. Deputy Commissioner of Income Tax, Large Tax Payer Unit - II
  2022 INSC 21622 February 2022Dismissed
• Kerala State Beverages Manufacturing & Marketing Corporation Ltd. v. The Assistant Commissioner of Income Tax Circle 1(1)
  2022 INSC 43 January 2022Disposed of
• Sunny Abraham v. Union of India & Anr.
  2021 INSC 92017 December 2021Appeal(s) allowed
• Commissioner of Income Tax (It-4), Mumbai v. M/S Reliance Telecom Limited
  2021 INSC 8153 December 2021Appeal(s) allowed
• Commissioner of Income Tax, Chennai v. Mohammed Meeran Shahul Hameed
  2021 INSC 6307 October 2021Appeal(s) allowed
• Bharath Booshan Aggarwal v. State of Kerala
  2021 INSC 6216 October 2021Appeal(s) allowed
• Director of Income Tax, New Delhi v. M/S Mitsubishi Corporation
  2021 INSC 49517 September 2021Disposed of
• South Indian Bank Ltd. v. Commissioner of Income Tax
  2021 INSC 4629 September 2021Appeal(s) allowed
• Krishna Gopal Tiwary & Anr. v. Union of India & Ors.
  2021 INSC 40113 August 2021Dismissed
• M.M. Aqua Technologies Ltd. v. Commissioner of Income Tax, Delhi-Iii
  2021 INSC 39711 August 2021Leave Granted & Allowed
• Commissioner of Income Tax (Exemptions), Kolkata v. Batanagar Education and Research Trust
  2021 INSC 3692 August 2021Appeal(s) allowed
• Uttar Pradesh Power Transmission Corporation Ltd. and Anr. v. Cg Power and Industrial Solutions Limited and Anr.
  2021 INSC 29412 May 2021Dismissed
• Commissioner of Income Tax-I v. M/S. Reliance Energy Ltd. (Formerly Bses Ltd.) Through Its M.D.
  2021 INSC 27728 April 2021Disposed of
• Deputy Commissioner of Income Tax & Anr. v. M/S. Pepsi Foods Ltd. (Now Pepsico India Holdings Pvt. Ltd.)
  2021 INSC 2276 April 2021Dismissed
• Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax & Anr.
  2021 INSC 1372 March 2021Disposed of
• The Mavilayi Service Cooperative Bank Ltd. & Ors. v. Commissioner of Income Tax, Calicut & Anr.
  2021 INSC 1712 January 2021Disposed of
• National Co-Operative Development Corporation v. Commissioner of Income Tax, Delhi-V
  2020 INSC 54411 September 2020Disposed of
• M/S Bangalore Club v. The Commissioner of Wealth Tax & Anr.
  2020 INSC 5368 September 2020Appeal(s) allowed
• Raj Pal Singh v. Commissioner of Income-Tax, Haryana, Rohtak
  2020 INSC 50525 August 2020Dismissed
• Shree Choudhary Transport Company v. Income Tax Officer
  2020 INSC 46829 July 2020Dismissed
• Shiv Raj Gupta v. Commissioner of Income-Tax, Delhi-Iv
  2020 INSC 46122 July 2020Appeal(s) allowed
• Ramnath & Co. v. The Commissioner of Income Tax
  2020 INSC 4155 June 2020Dismissed
• Vodafone Idea Ltd. (Earlier Known As Vodafone Mobile Services Limited) v. Assistant Commissioner of Income Tax Circle 26 (2) & Anr.
  2020 INSC 37829 April 2020Dismissed
• Pilcom v. West Bengal-
  2020 INSC 37529 April 2020Dismissed
• Union of India & Anr. v. Exchange Centre
  2020 INSC 35424 April 2020Dismissed
• Basir Ahmed Sisodiya v. The Income Tax Officer
  2020 INSC 35224 April 2020Appeal(s) allowed
• Yum! Restaurants (Marketing) Private Limited v. Commissioner of Income Tax, Delhi
  2020 INSC 35324 April 2020Disposed of
• Union of India & Ors. v. Exide Industries Limited & Anr.
  2020 INSC 35024 April 2020Appeal(s) allowed
• Delhi Television Ltd. v. Deputy Commissioner of Income Tax
  2020 INSC 3303 April 2020Appeal(s) allowed
• Rajasthan State Electricity Board v. The Dy. Commissioner of Income Tax (Assessment) & Anr.
  2020 INSC 31319 March 2020Appeal(s) allowed