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Section 366 — Cases before High Court to be heard by not less than two Judges: its source in the Income-tax Act, 1961
Section 366 (Cases before High Court to be heard by not less than two Judges) of the Income-tax Act, 2025 corresponds to Section 260B (Case before High Court to be heard by not less than two Judges) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 260B — Case before High Court to be heard by not less than two Judges
read both texts · §260B (1961) vs §366 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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