Section 374 of Income Tax Act 2025
For the purposes of this Chapter, "High Court" means,—
- (i)for any State, the High Court for that State;
- (ii)for the Union territory of Jammu and Kashmir, the High Court of Jammu and Kashmir and Ladakh;
- (iii)for the Union territory of Ladakh, the High Court of Jammu and Kashmir and Ladakh;
- (iv)for the Union territory of the Andaman and Nicobar Islands, the High Court at Calcutta;
- (v)for the Union territory of Lakshadweep, the High Court of Kerala;
- (vi)for the Union territory of Chandigarh, the High Court of Punjab and Haryana;
- (vii)for the Union territories of Dadra and Nagar Haveli and Daman and Diu, the High Court at Bombay;
- (viii)for the Union territory of Puducherry, the High Court at Madras; and
- (ix)for the National Capital Territory of Delhi, the High Court of Delhi.
Summary
- This section defines which specific High Court has jurisdiction over different States and Union territories for appeals under this Chapter of the Act.
- For any State, the "High Court" is the High Court for that State.
- For the Union territory of Jammu and Kashmir, and the Union territory of Ladakh, it means the High Court of Jammu and Kashmir and Ladakh.
- For smaller Union territories, it specifies nearby state High Courts, such as the High Court at Calcutta for Andaman and Nicobar Islands, the High Court of Kerala for Lakshadweep, and the High Court of Punjab and Haryana for Chandigarh.
- For Dadra and Nagar Haveli and Daman and Diu, the designated High Court is the High Court at Bombay, for Puducherry it is the High Court at Madras, and for Delhi it is the High Court of Delhi.
Practical examples
FAQ
1. What is the main purpose of this section?
It identifies which High Court in India has the legal power to hear appeals from different States and Union territories under this Chapter of the tax Act.
2. Which High Court is designated for the Union territory of Lakshadweep?
The designated High Court for Lakshadweep is the High Court of Kerala.
3. If a taxpayer lives in Delhi, which High Court hears their tax appeal?
Their appeal will be heard by the High Court of Delhi.
4. Which High Court is responsible for Dadra and Nagar Haveli and Daman and Diu?
The High Court at Bombay handles tax appeals for those territories.
Test yourself
Q1.Under Section 374, which High Court has jurisdiction over the Union territory of Lakshadweep?
Q2.Which High Court handles appeals for both Jammu and Kashmir and Ladakh under Section 374?
Q3.For the Union territory of the Andaman and Nicobar Islands, which High Court is designated?
Q4.Which High Court handles appeals for Chandigarh under Section 374?
Q5.For Dadra and Nagar Haveli and Daman and Diu, which High Court is designated?