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Repealed by the Income-tax Act, 2025 from 1 April 2026.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

• Controller of Estate Duty, Gujarat I, Ahmedabad. v. M.A. Merchant Accountable Person of Late Shri A.G Merchant, Majirajwadi Road, Bhavnagar, Etc.
  1989 INSC 1752 May 1989Dismissed
• Commissioner of Income-Tax, Lucknow v. Bazpur Co-Operative Sugar Factory Ltd.
  1989 INSC 1601 May 1989Appeal(s) allowed
• Commissioner of Income Tax, Amritsar v. Straw Board Manufacturing Co. Ltd.
  1989 INSC 14928 April 1989Dismissed
• Claggett Brachi Co. Ltd., London v. Commissioner of Income-Tax, A.P.
  1989 INSC 14226 April 1989Dismissed
• Commissioner of Income Tax, Calcutta v. Prahaladrai Agarwala
  1989 INSC 14326 April 1989Dismissed
• Broach Distt. Co-Operative Cotton Sales Ginning & Pressing Society Ltd. v. Commissioner of Income Tax, Ahmedabad.
  1989 INSC 14026 April 1989Appeal(s) allowed
• Alembic Chemical Works Co. Ltd. v. Commissioner of Income Tax, Gujarat
  1989 INSC 11831 March 1989Appeal(s) allowed
• Shubhlaxmi Mills Limited v. Additional Commissioner of Income-Tax, Gujarat
  1989 INSC 10228 March 1989Dismissed
• Mrs. Arundhati Balkrishna v. Commissioner of Income Tax
  1989 INSC 741 March 1989Dismissed
• Commissioner of Income Tax, Lucknow v. U.P. Cooperative Federation Ltd.
  1989 INSC 5110 February 1989Disposed of
• A.R. Krishnamurthy & Anr v. C.L.T. Madras
  1989 INSC 5010 February 1989Dismissed
• Income Tax Officer, Azamgarh & Anr. v. Mewalal Dwarka Prasad & Vice Versa
  1989 INSC 5210 February 1989Disposed of
• R. B. Shreeram Durga Prasad & Fatehchand Nursing Das v. Settlement Commission (It & Wt) & Anr.
  1989 INSC 3127 January 1989Disposed of
• Petron Engineering Construction Pvt. Ltd. & Another v. Central Board of Direct Taxes & Others
  1988 INSC 36613 December 1988Dismissed
• Commissioner of Income-Tax, Bombay v. Italindia Cotton Co. (P) Ltd.
  1988 INSC 2625 September 1988Dismissed
• Surinder Nath Kapoor v. Union of India & Ors.
  1988 INSC 2023 August 1988Disposed of
• Chuharmal S/0 Takarmal Mohnani v. Commissioner of Income-Tax, M.P., Bhopal
  1988 INSC 1262 May 1988Dismissed
• Raja Ram Kumar Bhargava (Dead) by Lrs. v. Union of India
  1987 INSC 37411 December 1987Partly allowed
• Sir Shadi Lal and Sons, Shamli v. Commissioner of Income-Tax, Kanpur
  1987 INSC 35227 November 1987Dismissed
• Central Board of Direct Taxes and 0Thers v. Aditya v. Birla
  1987 INSC 35127 November 1987Dismissed
• Wazid Ali Abid Ali, Etc. v. Commissioner of Income Tax, Lucknow, Etc.
  1987 INSC 32310 November 1987Partly allowed
• Ganesh Dass Sreeram, Etc. v. Income Tax Officer, 'A' Ward, Shillong and Others Etc.
  1987 INSC 30230 October 1987Disposed of
• Sir Shadi Lal Sugar and General Mills Ltd. & Anr. v. Commissioner of Income Tax, Delhi
  1987 INSC 19031 July 1987Appeal(s) allowed
• R.K.Upadhyaya v. Shanabhai P. Patel
  1987 INSC 13728 April 1987Appeal(s) allowed
• Smt. Padmavati Jaikrishna v. Addl. Commissioner of Income Tax, Gujarat Ahmedabad
  1987 INSC 12322 April 1987Dismissed
• Income-Tax Officer, Calcutta & Ors. v. Radheshyam Ladia
  1987 INSC 12121 April 1987Dismissed
• Commissioner of Income Tax, U.P. v. Shah Sadiq and Sons.
  1987 INSC 10814 April 1987Dismissed
• Commissioner of Income Tax, Calcutta v. T.I. & M. Sales Ltd.
  1987 INSC 10110 April 1987Dismissed
• Commissioner of Income Tax v. Mussadilal Ram Bharose
  1987 INSC 2428 January 1987Dismissed
• Late Nawab Sir Mir Osman Ali Khan v. Commissioner of Wealth Tax, Hyderabad
  1986 INSC 21621 October 1986Partly allowed
• Commissioner of Income-Tax, Madhya Pradesh v. Maharaja Bahadur Singh & Ors.
  1986 INSC 21213 October 1986Appeal(s) allowed
• C.I.T., Andhra Pradesh v. Trustees of H.E.H., the Nizam'S Family Trust
  1986 INSC 20830 September 1986Dismissed
• Hindustan Wires Products Limited v. Commissioner of Income-Tax, Patiala
  1986 INSC 1627 August 1986Dismissed
• Commissioner of Income Tax, Bihar, Patna v. Amar Singh Gowamal & Sons, Jharia, Dhanbad
  1986 INSC 14617 July 1986Dismissed
• Commissioner of Income Tax, Haryana, Himachal Pradesh & Delhi & Ors. v. Tarsem Kumar & Anr.
  1986 INSC 14517 July 1986Dismissed
• Madnani Development Corpn. (P) Ltd. v. Commissioner of Income-Tax, Orissa
  1986 INSC 13916 July 1986Dismissed
• Commissioner of Wealth Tax, Kanpur Etc. Etc. v. Chander Sen Etc.
  1986 INSC 14316 July 1986Dismissed
• Commissioner of Agricultural Income-Tax, Trivandrum v. Kerala Estate Mooriad Chalapuram
  1986 INSC 13015 July 1986Dismissed
• C.I.T (Central), Madras v. Canara Workshops (P) Ltd., Kodialball, Mangalore
  1986 INSC 13115 July 1986Dismissed
• Commissioner of Income-Tax, Calcutta v. Biju Patnaik
  1986 INSC 1209 May 1986Appeal(s) allowed