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Repealed by the Income-tax Act, 2025 from 1 April 2026.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

• Gvk Industries Ltd. &Anr. v. The Income Tax Officer & Anr.
  2015 INSC 13118 February 2015Dismissed
• Union of India & Ors. v. M/S. Agarwal Iron Industries
  2014 INSC 77212 November 2014Appeal(s) allowed
• The Stock Exchange, Bombay v. V. S. Kandalgaonkar & Ors.
  2014 INSC 67825 September 2014Appeal(s) allowed
• Commissioner of Income Tax (Central)-1, New Delhi v. Vatika Township Private Limited
  2014 INSC 62915 September 2014Disposed of
• Sh. Sanjeev Lal Etc.Etc. v. Commissioner of Income Tax, Chandigarh & Anr.
  2014 INSC 4501 July 2014Appeal(s) allowed
• Commnr. of Income Tax-Vii, New Delhi v. Punjab Stainless Steel Industries
  2014 INSC 3555 May 2014Dismissed
• Rajasthan R.S.S. & Ginning Mills Fed. Ltd. v. Dy. Commissioner of Income Tax, Jaipur
  2014 INSC 35029 April 2014Dismissed
• Commissioner of Wealth Tax, Rajkot v. Estate of Late Hmm Vikramsinhji of Gondal
  2014 INSC 27716 April 2014Dismissed
• Commissioner of Income Tax - Ill v. M/S.Calcutta Knitwears, Ludhiana
  2014 INSC 18612 March 2014Dismissed
• Mathew Varghese v. M. Amritha Kumar & Ors.
  [2014] 2 S.C.R. 73610 February 2014Disposed of
• Sasi Enterprises v. Assistant Commissioner of Income Tax
  2014 INSC 7030 January 2014Dismissed
• Biswanath Bhattacharya v. Union of India & Others
  2014 INSC 4221 January 2014Dismissed
• Chironjilal Sharma Huf v. Union of India and Ors.
  2013 INSC 78526 November 2013Appeal(s) allowed
• Mak Data P. Ltd. v. Commissioner of Income Tax-Ii
  2013 INSC 73530 October 2013Dismissed
• Commissioner of Income Tax v. M/S Excel Industries Ltd.
  2013 INSC 6898 October 2013Dismissed
• Commissioner of Income Tax, Gujarat v. Gujarat Fluoro Chemicals
  2013 INSC 63318 September 2013Matter referred to larger bench
• T.K. Ginarajan v. The Commissioner of Income Tax,Cochin, Kera La
  2013 INSC 5081 August 2013Dismissed
• The Assistant Commissioner of Income Tax, Chennai v. M/S A.R. Enterprises
  2013 INSC 3214 January 2013Appeal(s) allowed
• M/S L.C.D.S. Ltd. v. Commissioner of Income Tax, Mysore & Anr.
  2013 INSC 3314 January 2013Appeal(s) allowed
• M/S Bangalore Club v. Commissioner of Income Tax & Anr.
  2013 INSC 3514 January 2013Dismissed
• C.N. Paramsivan & Anr. v. Sunrise Plaza Tr. Partner & Ors.
  2013 INSC 229 January 2013Dismissed
• Commissioner of Income Tax-Ii v. M/S. Krishi Utpadan Mandi Samiti
  2012 INSC 43327 September 2012Dismissed
• Price Waterhouse Coopers Pvt. Ltd. v. Commissioner of Income Tax, Kolkata-1 and Anr.
  2012 INSC 42225 September 2012Appeal(s) allowed
• Columbia Sportswear Company v. Director of Income Tax, Bangalore
  2012 INSC 30730 July 2012Disposed of
• Catholic Syrian Bank Ltd. v. Commissioner of Income Tax, Thrissur
  2012 INSC 9517 February 2012Disposed of
• M/S Topman Exports v. Commissioner of Income Tax, Mumbai
  2012 INSC 838 February 2012Disposed of
• M/S Acg Associated Capsules Pvt. Ltd. v. The Commissioner of Income Tax, Central-Iv, Mumbai
  2012 INSC 828 February 2012Disposed of
• Vikas Kalra v. The Commissioner of Income Tax-Viii, New Delhi
  2012 INSC 818 February 2012Disposed of
• Zelia M. Xavier Fernandes E. Gonsalves v. Joana Rodrigues and Ors.
  2012 INSC 713 February 2012Dismissed
• Centre for Public Interest Litigation and Others v. Union of India and Others
  2012 INSC 682 February 2012Allowed
• Vodafone International Holdings B.V. v. Union of India & Anr.
  2012 INSC 4520 January 2012Appeal(s) allowed
• Union of India & Anr. v. Pradip Kumar Kedia Etc.
  2011 INSC 80617 November 2011Appeal(s) allowed
• Income Tax Officer, Jind v. Mis. Mangat Ram Norata Ram Narwana & Anr.
  2011 INSC 3555 May 2011Appeal(s) allowed
• Guffic Chem P. Ltd. Etc. v. C.L.T., Belgaum & Anr.
  2011 INSC 20916 March 2011Appeal(s) allowed
• Gvk Inds. Ltd. & Anr. v. The Income Tax Officer & Anr.
  2011 INSC 1671 March 2011Reference answered
• Jt. C. I. T., Mumbai v. M/S Rolta India Ltd.
  2011 INSC 187 January 2011Disposed of
• Indo Rama Synthetics (I) Ltd. v. C.L.T., New Delhi
  2011 INSC 105 January 2011Dismissed
• Commissioner of Income Tax, Chennai v. Tulsyan Nec Ltd.
  2010 INSC 88416 December 2010Dismissed
• M/S. Govind Impex (P) Ltd. and Ors. v. Appropriate Authority, Income Tax Department
  2010 INSC 8567 December 2010Dismissed
• Vijay Kumar Talwar v. Commissioner of Income Tax, Delhi
  2010 INSC 8506 December 2010Dismissed