Indian Contract Act, 1872 · Chapter X: Agency · Appointment and authority of agents

Section 182: "Agent" and "principal" defined

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 182

• Union of India & Others v. Future Gaming Solutions Pvt. Ltd. & Another Etc.
  2025 INSC 18110 February 2025Disposed of

  Matter pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay…

• Bharti Cellular Limited (Now Bharti Airtel Limited) v. Assistant
  2024 INSC 14828 February 2024Disposed of

  The liability to deduct tax at source u/s.194-H, Income Tax Act, 1961 on the amount which, as per the Revenue, is a commission payable to an agent by the assessees-cellular mobile telephone service providers under the…

• National Insurance Company Ltd. v. The Chief
  2023 INSC 1048 February 2023Appeal(s) allowed
• Singapore Airlines Ltd. v. C.I.T., Delhi
  2022 INSC 120114 November 2022Partly allowed
• Asset Reconstruction Company (India) Limited v. S. P. Velayutham & Ors
  2022 INSC 5094 May 2022Appeal(s) allowed
• Jacob Punnen & Anr. v. United India Insurance Co. Ltd.
  2021 INSC 8539 December 2021Appeal(s) allowed
• The National Textile Corporation Ltd. v. Nareshkumar Badrikumar Jagad & Ors.
  2011 INSC 6515 September 2011Dismissed
• The Managing Director, Hassan Co-Operative Milk Producers Society Union Limited v. The Assistant Regional Director Employees State Insurance Corporation
  2010 INSC 24326 April 2010Appeal(s) allowed
• Southern Petrochemicals Industries Corporation Ltd. v. Administrator of Specified Undertaking of Unit Trust of India and Ors
  2006 INSC 100313 December 2006Dismissed
• M/S. Tashi Delek Gaming Solutions Ltd. and Anr. v. State of Karnataka and Ors.
  2005 INSC 6078 December 2005Appeal(s) allowed
• Vicco Laboratories and Anr. v. Art Commercial Advertising Pvt. Ltd. and Ors.
  2001 INSC 35913 August 2001Dismissed
• Delhi Electric Supply Undertaking v. Basanti Devi and Anr.
  1999 INSC 44428 September 1999Disposed of
• C.E.S.C. Ltd. Etc. v. Subhash Chandra Bose and Ors.
  1991 INSC 29515 November 1991Dismissed