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Repealed by the Income-tax Act, 2025 from 1 April 2026.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

• Commissioner of Income Tax, Ludhiana v. Om Prakash
  1999 INSC 29027 July 1999Disposed of
• Union of India and Ors. v. M.V. Valliappan and Ors.
  1999 INSC 28927 July 1999Appeal(s) allowed
• Harendra H. Mehta and Ors. v. Mukesh H. Mehta and Ors.
  1999 INSC 25013 May 1999Dismissed
• Uco Bank, Calcutta v. Commissioner of Income Tax, West Bengal
  1999 INSC 24813 May 1999Appeal(s) allowed
• Mr. Justice Deoki Nandan Agarwala v. Union of India and Anr.
  1999 INSC 2164 May 1999Dismissed
• Dalmia Cement Ltd., Rajasthan v. Commissioner of Income Tax, New Delhi
  1999 INSC 19316 April 1999Appeal(s) allowed
• Commissioner of Income Tax, Karnataka v. Sterling Foods, Mangalore
  1999 INSC 19015 April 1999Appeal(s) allowed
• M/S. Surana Steels Pvt. Ltd. Etc. Etc. v. The Deputy Commissioner of Income Tax and Ors.
  1999 INSC 17813 April 1999Dismissed
• Orissa State Warehousing Corpn. Etc. v. Commissioner of Income Tax
  1999 INSC 1531 April 1999Dismissed
• Aravinda Paramila Works v. Commissioner of Income Tax
  1999 INSC 14831 March 1999Dismissed
• Commissioner of Income Tax, Bangalore v. Venkateswara Hatcheries (P) Ltd. Etc. Etc.
  1999 INSC 12924 March 1999Appeal(s) allowed
• Premier Cable Co. Ltd. v. Commissioner of Income Tax, Cochin
  1999 INSC 12823 March 1999Dismissed
• Universal Plast Ltd. v. Commissioner of Income Tax, Calcutta
  1999 INSC 12623 March 1999Dismissed
• Commissioner of Income Tax v. Sirpur Paper Mills Etc. Etc.
  1999 INSC 11618 March 1999Dismissed
• Stonecraft Enterprises v. Commissioner of Income Tax
  1999 INSC 11918 March 1999Dismissed
• Commissioner of Income Tax v. Kasturi and Sons Ltd.
  1999 INSC 11417 March 1999Dismissed
• Commissioner of Income-Tax Trivandrum v. Relish Goods
  1999 INSC 9811 March 1999Appeal(s) allowed
• K.S. Subbiah Pillai v. The Commissioner of Income Tax
  1999 INSC 9410 March 1999Appeal(s) allowed
• Oberoi Hotel Pvt. Ltd. v. Commissioner of Income Tax
  1999 INSC 9210 March 1999Appeal(s) allowed
• Eastern Chemical and Minerals v. Commissioner of Income Tax
  1999 INSC 909 March 1999Dismissed
• Ram Bai v. Commissioner of Income Tax
  1999 INSC 7118 February 1999Appeal(s) allowed
• Mathew M. Thomas and Ors. v. Commissioner of Income Tax
  1999 INSC 6416 February 1999Appeal(s) allowed
• Prem Dass v. Income Tax Officer
  1999 INSC 519 February 1999Appeal(s) allowed
• R. Dalmia v. Commissioner of Income Tax
  1999 INSC 475 February 1999Dismissed
• Commissioner of Income Tax, Calcutta v. Sugauli Sugar Works {P) Ltd.
  1999 INSC 424 February 1999Dismissed
• Commissioner of Income Tax, Shillong v. Tarajan Tea Co. (P) Ltd.
  1999 INSC 414 February 1999Dismissed
• Commissioner of Income Tax, Kerala v. Associated Fibre and Rubber Industries (P) Ltd
  1999 INSC 393 February 1999Dismissed
• Kapil Mohan v. The Commissioner of Income Tax, Delhi
  1998 INSC 48818 December 1998Appeal(s) allowed
• Commissioner of Income Tax, Bihar-Ii, Patna. v. Bokaro Steel Ltd. Bokaro
  1998 INSC 49018 December 1998Dismissed
• Commissioner of Income Tax v. G. Narshimhan (Died) by Heirs
  1998 INSC 47914 December 1998Partly allowed
• T.D. Venkata Rao v. Union of India
  1998 INSC 4668 December 1998Dismissed
• The Appropriate Authority and Anr. v. Smt. Sudha Patil and Anr.
  1998 INSC 41910 November 1998Appeal(s) allowed
• Union of India and Anr. v. Banwari Lal Agarwal
  1998 INSC 39916 October 1998Appeal(s) allowed
• Commissioner of Income Tax, Tamil Nadu Ii, Madras v. Madras Auto Service (P) Ltd.
  1998 INSC 30212 August 1998Dismissed
• M/S R.B. Shreeram Religious and Charitable Trust v. The Commissioner of Income-Tax Vidarbha, Nagpur
  1998 INSC 25916 July 1998Dismissed
• The Commissioner of Income Tax, Madhya Pradesh, Bhopal v. H.H. Maharani Usha Devi
  1998 INSC 24114 May 1998Dismissed
• Harshad Shantilal Mehta v. Custodian and Others
  1998 INSC 23313 May 1998Disposed of
• Kerala State Cooperative Marketing Federation Ltd. and Another v. Commissioner of Income Tax
  1998 INSC 23513 May 1998Disposed of
• Jaswant Rai and Anr. v. Central Board of Direct Taxes and Revenue and Ors.
  1998 INSC 2144 May 1998Appeal(s) allowed
• The Coca-Cola Export Corporation v. Income Tax Officer and Anr.
  1998 INSC 16230 March 1998Appeal(s) allowed