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Repealed by the Income-tax Act, 2025 from 1 April 2026.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

• Ajantha Industries and Ors v. Central Board of Direct Taxes, New Delhi & Others
  1975 INSC 3045 December 1975Appeal(s) allowed
• Murarilal Mahabir Prasad & Ors. v. Shri B. R. Vad & Ors.
  1975 INSC 2045 September 1975Dismissed
• Isha Beevi on Behalf of the Minor Umaiben Beevi & Ors. v. The Tax Recovery Officer & Addl. P.A. to Collector, Quilon & Ors.
  1975 INSC 2035 September 1975Dismissed
• Sole Trustee Loka Shikshana Trust v. Commissioner of Income Tax, Mysore
  1975 INSC 18228 August 1975Dismissed
• Madurai Distt. Central Cooperative Bank Ltd. v. The Third Income-Tax Officer, Madurai
  1975 INSC 14228 July 1975Dismissed
• Mahendra Mills Ltd. v. Shri P.B. Desai, Appellate Assistant Commissioner of Income Tax and Anr.
  1975 INSC 604 March 1975Dismissed
• Union of India & Ors. v. Seth R. Dalmia
  1975 INSC 5127 February 1975Appeal(s) allowed
• Commissioner of Income Tax Madras v. Southern Roadways (P) Ltd.
  1974 INSC 25528 November 1974Appeal(s) allowed
• Mahadeva Upendra Sinai Etc. Etc. v. Union of India & Ors.
  1974 INSC 2327 November 1974Allowed
• Challapalli Sugar Ltd. v. The Commissioner of Income Tax, A.P. Hyderabad
  1974 INSC 21931 October 1974Disposed of
• Director of Inspection of Income Tax (Investigation) New Delhi and Another v. Pooran Mal & Sons & Another
  1974 INSC 18320 September 1974Appeal(s) allowed
• Pooran Mal Etc v. Director of Inspection (Investigation) of Income-Tax Mayur Bhavan, New Delhi & Others.
  1973 INSC 24114 December 1973Dismissed
• Workmen v. Management of Sijua (Jherriah) Electric Supply Co. Ltd.
  1973 INSC 17725 September 1973Partly allowed
• Debra Dun Tea Co. Ltd. & Anr. v. Commissioner of Income Tax, U.P., Lucknow
  1972 INSC 30012 December 1972Appeal(s) allowed
• Lachminarayan Mandal Lal v. Commissioner of Income-Tax, West Bengal
  1972 INSC 21713 September 1972Dismissed
• Shekhawati General Traders Ltd. v. Income Tax Officer, Company Circle I, Jaipur
  1971 INSC 2674 October 1971Appeal(s) allowed
• Commissioner of Lncome Tax, Madhya Pradesh, Nagpur v. Hukamchand Mohanlal
  1971 INSC 25317 September 1971Dismissed
• Modi Spinning & Weaving Mills Co. Ltd. v. Income-Tax Officer, Special Investigation Circle (B), Meerut
  1969 INSC 3110 February 1969Appeal(s) allowed
• T. S. Baliah v. T. S. Rengachari
  1968 INSC 33712 December 1968Dismissed
• Income Tax Officer, Distt. Ll(Ii), Kanpur and Others v. Shri Mani Ram Etc.
  1968 INSC 19820 August 1968Dismissed
• Kashiram Agarwala v. Union of India and Others
  1964 INSC 2126 October 1964Dismissed