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Repealed by the Income-tax Act, 2025 from 1 April 2026.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

• Barendra Prasad Ray & Ors. v. The Income-Tax Officer 'A' Ward Foreign Section and Ors.
  1981 INSC 847 April 1981Dismissed
• Commissioner of Income Tax, Bangalore Etc. Etc. v. B. C. Srinivasa Setty, Etc. Etc.
  1981 INSC 4119 February 1981Dismissed
• The Commissioner of Income Tax, Kerala v. Smt. P.K. Kochammu Amma Peroke
  1980 INSC 18823 September 1980Dismissed
• Anantharam Veerasingaiah & Co. v. Commissioner of Income Tax, A.P.
  1980 INSC 8215 April 1980Remitted to Lower Court
• Liquidator of Mahamudabad Properties (P) Ltd. v. Commissioner of Income Tax, West Bengal Ii, Calcutta
  1980 INSC 719 April 1980Dismissed
• Grindlays Bank Limited v. The Income Tax Officer, H Ward Companies, District-Iv, Calcutta and Ors.
  1980 INSC 315 January 1980Dismissed
• Ice & General Mills v. Income Tax Officer, Central Circle Ii, Meerut
  1979 INSC 24620 November 1979Appeal(s) allowed
• Ukhara Estate Zamindaries (Pvt.) Ltd. v. Commissioner of Income-Tax, West Bengal, Calcutta
  1979 INSC 18819 September 1979Appeal(s) allowed
• Malabar Fisheries Co., Calicut v. Commissioner of Income Tax, Kerala
  1979 INSC 18719 September 1979Appeal(s) allowed
• Commissioner of Income Tax, Kerala v. Ambat Echukutty Menon
  1979 INSC 1736 September 1979Dismissed
• Indian and Eastern Newspaper Society, New Delhi v. Commissioner of Income Tax, New Delhi
  1979 INSC 16331 August 1979Appeal(s) allowed
• Rajinder Nath Etc. v. Commissioner of Income Tax, Delhi
  1979 INSC 15013 August 1979Appeal(s) allowed
• Brij Mohan v. Commissioner of Income Tax, New Delhi
  1979 INSC 1423 August 1979Reference answered
• Cloth Traders (P) Ltd., Etc v. Addl. Commr. of Income Tax, Gujarat-I, Etc.
  1979 INSC 1104 May 1979Appeal(s) allowed
• H. D. Devasia & Co., Kerala v. Commissioner of Income Tax, Kerala
  1979 INSC 1084 May 1979Dismissed
• Commissioner of Income Tax (Central) Calcutta v. B. N. Bhattacharjee & Anr.
  1979 INSC 1144 May 1979Appeal(s) allowed
• Hardip Singh & Anr. v. The Income Tax Officer, Amritsar & Ors.
  1979 INSC 8926 April 1979Appeal(s) allowed
• Income Tax Officer & Ors. v. M/S. Madnani Engineering Works Ltd., Calcutta
  1979 INSC 24 January 1979Dismissed
• Gestetner Duplicators (Pvt.) Ltd. v. Commissioner of Income-Tax, West Bengal
  1978 INSC 25914 December 1978Appeal(s) allowed
• Commissioner of Income Tax, Patiala v. M/S. Groz Backert Saboo Ltd.
  1978 INSC 23922 November 1978Dismissed
• Commissioner of Income Tax, Patiala v. Patiala Flour Mills Co. Pvt. Ltd., Patiala
  1978 INSC 2006 October 1978Dismissed
• Commissioner of Income Tax, West Bengal Iii, Calcutta v. Rajendra Prasad Moody, Calcutta Etc.
  1978 INSC 1934 October 1978Reference answered
• Dharmadeepti, Alwaye, Kerala v. The Commissioner of Income Tax, Kerala
  1978 INSC 11424 July 1978Appeal(s) allowed
• Dharmaposhanam Co. Kerala v. Commissioner of Income Tax, Kerala
  1978 INSC 11324 July 1978Dismissed
• Union of India v. Gosalia Shipping Private Ltd., Margao, Goa
  1978 INSC 1065 May 1978Dismissed
• Mangalore Electric Supply Co. Ltd. v. The Commissioner of Income Tax, West Bengal
  1978 INSC 1034 May 1978Dismissed
• Cambay Electric Supply Industrial Co. Ltd. v. The Commissioner of Income Tax, Gujarat-Ii Ahmedabad (And Vice Versa)
  1978 INSC 8311 April 1978Dismissed
• Ramachander Shiv Narayan v. Commissioner of Income Tax, Andhra Pradesh, Hyderabad
  1977 INSC 2124 November 1977Appeal(s) allowed
• Commissioner of Income Tax v. Dharmodayan & Co., Kerala
  1977 INSC 16922 August 1977Dismissed
• Travancore Cochin Chemicals Limited v. Commissioner of Income-Tax, Kerala
  1977 INSC 2621 January 1977Dismissed
• Smt. Harbans Kaur v. The Commissioner of Wealth Tax, Jullundur
  1977 INSC 1013 January 1977Dismissed
• Commissioner of Income Tax, Gujarat-Ii, Ahmedabad v. R. M. Amin
  1976 INSC 30726 November 1976Dismissed
• Parashuram Pottery Works Co. Ltd. v. Income Tax Officer, Circle-1, Ward A, Rajkot, Gujarat
  1976 INSC 28816 November 1976Appeal(s) allowed
• Nawn Estates (P) Ltd. v. C. I. T., West Bengal
  1976 INSC 24614 October 1976Dismissed
• Performing Right Society Ltd. & Anr. v. Commissioner of Income-Tax & Others
  1976 INSC 17410 August 1976Dismissed
• Income Tax Officer, I Ward, Dist. Vi, Calcutta & Ors. v. Lakhmani Mewal Das
  1976 INSC 8930 March 1976Dismissed
• Income Tax Officer, Shillong and Anr. Etc. v. N. Takim Roy Rymbai Etc. Etc.
  1976 INSC 3017 February 1976Appeal(s) allowed
• Workmen of National & Grindlays Bank Ltd. v. The National & Grindlays Bank Ltd.
  1976 INSC 216 January 1976Partly allowed
• Govinddas & Ors. Etc. Etc. v. Income Tax Officer & Another
  1975 INSC 33018 December 1975Appeal(s) allowed
• Union of India & Others v. Coromandel Fertilizers Limited & Anr.
  1975 INSC 3099 December 1975Dismissed