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Repealed by the Income-tax Act, 2025 from 1 April 2026.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

• Indian Oil Corporation v. Income Tax Officer, Central Circle V, Calcutta & Ors.
  1986 INSC 1158 May 1986Appeal(s) allowed
• Commissioner of Income -Tax, Bombay v. Vanaz Engineering (P) Ltd., Bombay
  1986 INSC 1042 May 1986Appeal(s) allowed
• K. George Thomas v. Commissioner of Income- Tax, Kerala
  1986 INSC 9930 April 1986Dismissed
• Commissioner of Income-Tax, Orissa v. Orissa Corporation (P) Ltd.
  1986 INSC 5019 March 1986Dismissed
• Commissioner of Income Tax v. Shivakami Co. Pvt. Ltd.
  1986 INSC 4418 March 1986Dismissed
• Indo- Aden Salt Mfg. & Trading Co. Pvt. Ltd. v. Commissioner of Income Tax, Bombay
  1986 INSC 3612 March 1986Dismissed
• S.P. Gramophone Company v. C.I.T Patiala
  1986 INSC 929 January 1986Dismissed
• The Commissioner of Income Tax, Delhi v. Bansi Dhar & Sons
  1985 INSC 25219 December 1985Appeal(s) allowed
• Maya Rani Punj v. Commissioner of Income Tax, Delhi,
  1985 INSC 24811 December 1985Appeal dismissed.
• Scientific Englneering House (P) Ltd. v. Comissioner of Income Tax, Andhra Pradesh
  1985 INSC 2351 November 1985Appeal(s) allowed
• State Bank of India v. Commissioner of Income Tax, Ernakulam
  1985 INSC 23431 October 1985Dismissed
• Shree Sajjan Mills Ltd. v. Commissioner of Income Tax, M.P, Bhopal and Anr,
  1985 INSC 2248 October 1985Dismissed
• Smt. Saroj Aggarwal v. Commissioner of Income Tax,U.P.
  1985 INSC 21730 September 1985Appeal(s) allowed
• Shrl Sunil Slddharthbhal Etc v. Commissioner of Income Tax, Ahmedabad Etc.
  1985 INSC 20727 September 1985Appeal(s) allowed
• The Commissioner of Income Tax, Bangalore v. Sri J.H. Gotla, Yadagiri
  1985 INSC 18729 August 1985Dismissed
• Commissioner of Income Tax, Kanpur Etc. v. M/S. Mother India Refrigeration Industries (P) Ltd. Etc.
  1985 INSC 17514 August 1985Appeal(s) allowed
• Commissioner of Income Tax, A.P. v. M/S. T.Veerabhadra Rao, K. Koteswara Rao & Co.
  1985 INSC 1488 July 1985Dismissed
• Distributors (Baroda) Pvt. Ltd. v. Union of India and Two Ors.
  1985 INSC 1431 July 1985Dismissed
• Dr. Partap Singh and Anr. v. Director of Enforcement, Foreign Exchange Regulation Act and Ors.
  1985 INSC 10626 April 1985Dismissed
• K.C. Joshi v. Union of India and Ors.
  1985 INSC 9823 April 1985Appeal(s) allowed
• Sant Raj & Anr. v. O.P. Singla & Anr.
  1985 INSC 819 April 1985Partly allowed
• Y. Ramanjaneyulu v. State of Andhra Pradesh & Ors.
  1985 INSC 7529 March 1985Partly allowed
• Associated Cement Co. Ltd. v. Director of Inspection, Customs & Central Excise, New Delhi.
  1985 INSC 7429 March 1985Dismissed
• M/S Lohia Machines Limited and Anr. v. Union of India and Ors.
  1985 INSC 1425 January 1985Dismissed
• Commissioner of Income Tax, Andhra Pradesh v. M. Chandra Sekhar
  1984 INSC 2294 December 1984Dismissed
• P. Jayappan v. S.K. Perumal, First Income-Tax Officer, Tuticorin
  1984 INSC 14717 August 1984Dismissed
• C.I.T. West Bengal - III & Ors. Etc. v. Oriental Rubber Works Etc .
  1983 INSC 17615 November 1983Dismissed
• Commissioner of Income Tax, Bombay and Others v. Mahindra and Mahindra Limited & Ors.
  1983 INSC 1102 September 1983Dismissed
• Apoorva Shantilal Shah v. Commissioner of Income Tax Gujarat-I, Ahmedabad
  1983 INSC 203 March 1983Appeal(s) allowed
• Commissioner of Income Tax, Delhi v. Delhi Safe Deposit Co. Ltd.
  1982 INSC 112 January 1982Dismissed
• Kalloomal Tapeswari Prasad (Huf), Kanpur v. The C. I T., Kanpur
  1982 INSC 212 January 1982Disposed of
• R.K. Garg Etc. Etc. v. Union of India & Ors. Etc.
  1981 INSC 18120 October 1981Dismissed
• Vazir Sultan Tobacco Co. Ltd. Etc. Etc. v. Commissioner of Income-Tax Andhra Pradesh, Hyderabad
  1981 INSC 17225 September 1981Disposed of
• K.P. Varghese v. The Income-Tax Officer, Ernakulam, and Another
  1981 INSC 1604 September 1981Appeal(s) allowed
• Shiela Kaushish v. Commissioner of Income-Tax, Delhi
  1981 INSC 14218 August 1981Appeal(s) allowed
• Beharilal Ramcharan v. Income-Tax Officer, Special Circle B Ward, Kanpur and Anr.
  1981 INSC 11721 July 1981Partly allowed
• Jamnaprasad Kanhaiyalal v. Commissioner of Income-Tax, M.P., Bhopal
  1981 INSC 1148 May 1981Reference answered
• Ganga Saran Sons Pvt. Ltd. Calcutta v. Income Tax Officer & Ors.
  1981 INSC 10123 April 1981Allowed
• C.I.T. Bombay v. Bar Council of Maharashtra Bar Council of India Bar Council of Gujarat
  1981 INSC 9922 April 1981Dismissed
• Commissioner of Income Tax, New Delhi v. Federation of Indian Chambers of Commerce & Industries, New Delhi
  1981 INSC 9315 April 1981