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Repealed by the Income-tax Act, 2025 from 1 April 2026.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

• M/S Super Malls Private Limited v. Principal Commissioner of Income Tax 8, New Delhi
  2020 INSC 2775 March 2020Dismissed
• Commissioner of Income Tax, Udaipur v. M/S. Chetak Enterprises Pvt. Ltd.
  2020 INSC 2795 March 2020Dismissed
• M/S. Ananda Social and Educational Trust v. The Commissioner of Income Tax & Anr.
  2020 INSC 20819 February 2020Dismissed
• Maruti Suzuki India Ltd. v. Commissioner of Income Tax, Delhi
  2020 INSC 1507 February 2020Dismissed
• M/S Dalmia Power Limited & Anr. v. The Assistant Commissioner of Income Tax Circle 1, Trichy
  2019 INSC 141018 December 2019Appeal(s) allowed
• M/S. Seshasayee Steels P. Ltd. v. Assistant Commissioner of Income Tax, Company Circle Vi(2), Chennai
  2019 INSC 13204 December 2019Dismissed
• Harbhajan Singh Etc v. State of Punjab and Others
  2019 INSC 13154 December 2019Dismissed
• Genpact India Private Limited v. Deputy Commissioner of Income Tax & Anr.
  2019 INSC 127722 November 2019Dismissed
• Mishra and S. Abdul Nazeer, Jj.] v. Sarah C. Urs & Ors.
  2019 INSC 118624 October 2019Disposed of
• Union of India v. Association of Unified Telecom Service Providers of India Etc.Etc.
  2019 INSC 118724 October 2019Disposed of
• Principal Commissioner of Income Tax, Mumbai v. M/S I-Ven Interactive Limited, Mumbai
  2019 INSC 116618 October 2019Appeal(s) allowed
• Union of India and Ors. v. Gautam Khaitan
  2019 INSC 114315 October 2019Appeal(s) allowed
• State of West Bengal & Ors. v. Calcutta Club Limited
  2019 INSC 11113 October 2019Disposed of
• Commissioner of Income Tax, Karnal (Haryana) v. M/S Carpet India, Panipat (Haryana)
  2018 INSC 42327 August 2019Disposed of
• Commissioner of Income Tax v. Laxman Das Khandelwal
  2019 INSC 89913 August 2019Dismissed
• Krishna Kumar Rawat & Ors. v. Union of India & Ors.
  2019 INSC 81929 July 2019Disposed of
• Pr. Commissioner of Income Tax, New v. Maruti Suzuki India Limited
  2019 INSC 81525 July 2019Dismissed
• Prashanti Medical Services & Research Foundation v. Union of India & Ors.
  2019 INSC 81325 July 2019Dismissed
• The Peerless General Finance and Investment Company Ltd. v. Commissioner of Income Tax
  2019 INSC 7329 July 2019Appeal(s) allowed
• Sunil Vasudeva & Ors. v. Sundar Gupta & Ors.
  2019 INSC 7162 July 2019Dismissed
• Sundar Gupta & Ors. v. Sunil Vasudeva & Ors.
  2019 INSC 7172 July 2019Dismissed
• Ryatar Sahakari Sakkarre Karkhane Niyamit v. Asst. Commissioner of Income Tax C-1 & Ors.
  2019 INSC 6081 May 2019
• Snowtex Investment Limited v. Principal Commissioner of Income Tax, Central-2, Kolkata
  2019 INSC 59330 April 2019Dismissed
• Pr. Commissioner of Income Tax Central 2 v. M/S A.A. Estate Pvt. Ltd.
  2019 INSC 54416 April 2019Matter remanded to High Court.
• Pr. Commissioner of Income Tax 6 v. Nokia India Pvt. Ltd.
  2019 INSC 4768 April 2019Appeal(s) allowed
• The Commissioner of Income Tax, New Delhi v. Ram Kishan Dass
  2019 INSC 40026 March 2019Appeal(s) allowed
• The Principal Commissioner of Income Tax-8 v. M/S Yes Bank Ltd.
  2019 INSC 39215 March 2019Appeal(s) allowed
• Commissioner of Income Tax, Jaipur v. M/S Gopal Shri Scrips Pvt. Ltd.
  2019 INSC 35112 March 2019
• Kakadia Builders Pvt. Ltd. & Anr. v. Income Tax Officer Ward 1(3) & Anr.
  2019 INSC 3165 March 2019Appeal(s) allowed
• Principal Commissioner of Income Tax (Central)-I v. Nra Iron & Steel Pvt. Ltd.
  2019 INSC 3145 March 2019Appeal(s) allowed
• C.I.T. Bombay v. Tasgaon Taluka S.S.K. Ltd.
  2019 INSC 3095 March 2019Disposed of
• M/S. Vijay Industries v. Commissioner of Income Tax
  2019 INSC 2961 March 2019Appeal(s) allowed
• Commissioner of Income Tax-I v. M/S Rashtradoot (Huf)
  2019 INSC 28527 February 2019Appeal(s) allowed
• Pr. Commissioner of Income Tax Shimla v. M/S Aarham Softronics
  2019 INSC 23120 February 2019Disposed of
• Delhi Development Authority v. M/S. Karamdeep Finance & Investment (I) Pvt. Ltd. & Ors.
  2019 INSC 18612 February 2019Disposed of
• Ravi Agrawal v. Union of India and Another
  2019 INSC 63 January 2019Disposed of
• The Income Tax Officer v. Urban Improvement Trust
  2018 INSC 97112 October 2018Leave Granted & Allowed
• M/S Larsen and Toubro Limited Scomi Engineering Bhd v. Mumbai Metropolitan Region Development Authority
  2018 INSC 9223 October 2018Dismissed
• Justice K. S. Puttaswamy (Retd.) v. Union of India & Ors.
  2018 INSC 88026 September 2018Disposed of
• Commissioner of Income Tax v. M/S. Classic Binding Industries
  2018 INSC 72520 August 2018Appeal(s) allowed