Section 374 — Interpretation of “High Court”: its source in the Income-tax Act, 1961

Section 374 (Interpretation of “High Court”) of the Income-tax Act, 2025 corresponds to Section 269 (Definition of “High Court”) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 269 — Definition of “High Court”

read both texts · §269 (1961) vs §374 (2025)

loading…

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.

frequently asked

Is Section 374 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 269 of the Income-tax Act, 1961.

What does Section 374 of the Income-tax Act, 2025 deal with?

Section 374 — "Interpretation of “High Court”", under CHAPTER XVIII - Appeals revisions and alternate dispute resolutions of the Income-tax Act, 2025.

— built by nexus

Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

start researching →

same chapter · chapter xviii - appeals revisions and alternate dispute resolutions · income-tax act, 2025

Section 370 — Execution for costs awarded by Supreme Court
Section 371 — Amendment of assessment on appeal
Section 372 — Exclusion of time taken for copy
Section 373 — Filing of appeal or by income-tax authority
Section 375 — Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
Section 376 — Procedure where an identical question of law is pending before High Court or Supreme Court.
Section 377 — Revision of orders prejudicial to revenue
Section 378 — Revision of other orders

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536