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Repealed by the Income-tax Act, 2025 from 1 April 2026.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

• The Principal Commissioner of Income Tax-4, Mumbai v. M/S. S.G. Asia Holdings
  [2019] 10 S.C.R. 13313 August 2018Appeal(s) allowed
• M/S New Okhla Industrial Development Authority v. Commissioner of Income Tax Appeals & Ors.
  2018 INSC 5652 July 2018Dismissed
• Okhla Industrial Development Authority v. Chief Commissioner of Income Tax and Ors.
  2018 INSC 5592 July 2018Dismissed
• Commissioner of Income Tax(Tds) Kanpur and Anr. v. Canara Bank
  2018 INSC 5632 July 2018Dismissed
• Mahabir Industries v. Principal Commissioner of Income Tax
  2018 INSC 54318 May 2018Appeal(s) allowed
• Commissioner of Income Tax, Chennai v. S. Ajit Kumar
  2018 INSC 4392 May 2018Appeal(s) allowed
• Deputy Commissioner of Income Tax, Chennait. Jayachandran v. T. Jayachandran
  2018 INSC 40124 April 2018Disposed of
• Commissioner of Income Tax, Central-Iii v. Hcl Technologies Ltd.
  2018 INSC 39824 April 2018Dismissed
• Commissioner of Income Tax, Delhi-1 v. M/S Container Corporation of India Ltd.
  2018 INSC 40024 April 2018Disposed of
• Addl. Commissioner of Income Tax v. Bharat v. Patel
  2018 INSC 40624 April 2018Dismissed
• B. L. Passi v. Commissioner of Income Tax, Delhi
  2018 INSC 39724 April 2018Dismissed
• Commissioner of Income Tax Kolkata Xiiv. M/S Calcutta Export Company v. M/S Calcutta Export Company
  2018 INSC 41124 April 2018Disposed of
• The Commissioner v. Mahindra and Mahindra Ltd. Thrg. M.D.
  2018 INSC 40924 April 2018Dismissed
• The Commissioner of Income Tax-Iv, Ahmedabad v. M/S. Shree Rama Multi Tech Ltd.
  2018 INSC 40324 April 2018Dismissed
• Income Tax Officer Ward No. 16 (2) v. M/S Techspan India Private Ltd. & Anr.
  2018 INSC 39624 April 2018Dismissed
• Tapan Kumar Dutta v. Commissioner of Income Tax, West Bengal
  2018 INSC 39524 April 2018Dismissed
• Commissioner of Income Tax-Vi v. Virtual Soft Systems Ltd.
  2018 INSC 39924 April 2018Appeal(s) allowed
• Mahaveer Kumar Jain v. Commissioner of Income Tax, Jaipur
  2018 INSC 37019 April 2018Appeal(s) allowed
• The Director, Prasar Bharati v. Commissioner of Income Tax, Thiruvanthapuram
  2018 INSC 2983 April 2018Appeal(s) allowed
• Income Tax Officer, Mumbai v. Venkatesh Premises Cooperative Society Ltd.
  2018 INSC 23212 March 2018Disposed of
• Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. v. Commissioner of Income Tax, Gwalior
  2018 INSC 15616 February 2018Appeal(s) allowed
• Kalawati (D) Through Lrs. & Ors. v. Rakesh Kumar & Ors.
  2018 INSC 16116 February 2018Appeal(s) allowed
• Maxopp Investment Ltd. v. Commissioner of Income Tax, New Delhi
  2018 INSC 13112 February 2018Disposed of
• Commissioner of Income Tax 5 Mumbai v. M/S. Essar Teleholdings Ltd. Through Its Manager
  2018 INSC 7931 January 2018Dismissed
• National Travel Services v. Commissioner of Income Tax, Delhi, Viii
  2018 INSC 3518 January 2018Matter referred to larger bench
• Deputy Commissioner of Income-Tax, Circle 11 (I) Bangalore v. M/S. Ace Multi Axes Systems Ltd.
  2017 INSC 11725 December 2017Appeal(s) allowed
• Commissioner of Income Tax II v. M/S Modjpon Ltd.
  2017 INSC 114024 November 2017Dismissed
• Director of Income Tax, Circle 26(1) New Delhi v. S.R.M.B. Dairy Farming (P) Ltd.
  2017 INSC 113523 November 2017Dismissed
• M/S. K. Lakshmanya and Company v. Commissioner of Income Tax & Anr.
  2017 INSC 10711 November 2017Appeal(s) allowed
• Sedco Forex International Inc. Through It'S Constituted Attorney Mr. Navin Sarda v. Commissioner of Income Tax. Meerut & Anr.
  2017 INSC 106030 October 2017Disposed of
• Assistant Director of Income Tax-I, New Delhi v. Mis. E-Funds It Solution Inc.
  2017 INSC 104824 October 2017Dismissed
• Plastiblends India Limited v. Addl. Commissioner of Income Tax, Mumbai & Anr.
  2017 INSC 10169 October 2017Dismissed
• Dushyant N. Dalal and Another v. Securities and Exchange Board of India
  2017 INSC 10044 October 2017Disposed of
• Union of India & Ors. v. M/S. Tata Tea Co. Ltd. & Anr.
  2017 INSC 96020 September 2017Disposed of
• Commissioner of Income Tax-Ill, Pune v. Sinhgad Technical Education Society
  2017 INSC 82029 August 2017Dismissed
• Commissioner of Income Tax Cochin v. Mis Travancore Cochin Udyoga Mandal
  2017 INSC 76117 August 2017Appeal(s) allowed
• The Citizen Co-Operative Society Limited, Through Its Managing Director, Hyderabad v. Assistant Commissioner of Income Tax, Circle~9(1), Hyderabad
  2017 INSC 7148 August 2017Dismissed
• Hyundai Corporation & Anr. v. Oil and Natural Gas Corporauon Ltd.
  2017 INSC 7023 August 2017Appeal(s) allowed
• Commissioner of Income Tax- 1, Mumbai v. M/S. Hindustan Petroleum Corporation Ltd.
  2017 INSC 7063 August 2017Dismissed
• Binoy Viswam v. Union of India & Ors.
  2017 INSC 4789 June 2017Disposed of