Section 374 Income Tax Act 2025: Which High Court Has Jurisdiction?
Section 374 defines the expression "High Court" for the appeals chapter of the Income-tax Act, 2025. It identifies the relevant High Court for States and specified Union Territories, including Delhi, Chandigarh, Puducherry and Ladakh.
Provision: Section 374, Income-tax Act, 2025 (as amended by the Finance Act, 2026).
Scope: This is a definition for the purposes of the Chapter; it does not independently confer a right of appeal.
What does "High Court" mean under Section 374?
Section 374 begins: "For the purposes of this Chapter, 'High Court' means" and then identifies nine territorial categories. For any State, the relevant High Court is the High Court for that State. Specific rules name the High Courts serving the Union Territories listed below.
This interpretation is important when reading the appeal provisions in Section 365 (appeal to High Court), Section 366 (High Court Bench) and Section 367 (appeal to Supreme Court).
Which High Court is specified for each territory?
| Clause | State or Union Territory | High Court under Section 374 |
|---|---|---|
| (i) | Any State | The High Court for that State |
| (ii) | Union Territory of Jammu and Kashmir | High Court of Jammu and Kashmir and Ladakh |
| (iii) | Union Territory of Ladakh | High Court of Jammu and Kashmir and Ladakh |
| (iv) | Andaman and Nicobar Islands | High Court at Calcutta |
| (v) | Lakshadweep | High Court of Kerala |
| (vi) | Chandigarh | High Court of Punjab and Haryana |
| (vii) | Dadra and Nagar Haveli and Daman and Diu | High Court at Bombay |
| (viii) | Puducherry | High Court at Madras |
| (ix) | National Capital Territory of Delhi | High Court of Delhi |
Clause-by-clause explanation of Section 374
Clause (i): States
For any State, "High Court" means the High Court for that State. Where a High Court serves more than one State, the relevant territorial and procedural rules must also be considered for filing.
Clauses (ii) and (iii): Jammu and Kashmir and Ladakh
Both the Union Territory of Jammu and Kashmir and the Union Territory of Ladakh are expressly assigned to the High Court of Jammu and Kashmir and Ladakh.
Clause (iv): Andaman and Nicobar Islands
The specified High Court is the High Court at Calcutta.
Clause (v): Lakshadweep
The specified High Court is the High Court of Kerala.
Clause (vi): Chandigarh
The specified High Court is the High Court of Punjab and Haryana.
Clause (vii): Dadra and Nagar Haveli and Daman and Diu
The specified High Court is the High Court at Bombay.
Clause (viii): Puducherry
The specified High Court is the High Court at Madras.
Clause (ix): National Capital Territory of Delhi
The specified High Court is the High Court of Delhi.
Does Section 374 alone decide where every income-tax appeal must be filed?
No. Section 374 is an interpretative provision identifying the High Court for the purposes of the Chapter. The right to appeal, maintainability, substantial question of law and applicable filing requirements arise under other provisions, especially Section 365. The territorial connection of the dispute, applicable judicial precedents and procedural rules may require separate consideration.
Relevant statutory and legal expressions
Practical illustrations
Example 1: Income-tax appeal connected with Delhi
Where the applicable territorial and appellate rules establish that the National Capital Territory of Delhi is the relevant territory, Section 374(ix) identifies the High Court of Delhi. The appeal must separately meet Section 365 requirements.
Example 2: Matter connected with Chandigarh
For Chandigarh, Section 374(vi) specifies the High Court of Punjab and Haryana, not a separate High Court for the Union Territory.
Example 3: Matter connected with Lakshadweep
For Lakshadweep, Section 374(v) specifies the High Court of Kerala. The filing forum and procedure should be checked against the appeal provisions and applicable court rules.
Frequently asked questions
Which High Court covers Delhi under Section 374?
Clause (ix) expressly names the High Court of Delhi for the National Capital Territory of Delhi.
Which High Court covers Jammu and Kashmir and Ladakh?
Clauses (ii) and (iii) specify the High Court of Jammu and Kashmir and Ladakh for both Union Territories.
Which High Court covers Puducherry?
Clause (viii) specifies the High Court at Madras.
Does Section 374 provide an independent right to appeal?
No. It defines "High Court" for the Chapter. The statutory appeal requirements must be examined under Section 365 and other applicable provisions.
Does the provision prescribe any appeal limitation period?
No. Section 374 contains no limitation period. Relevant deadlines are governed by the provisions creating the appeal and any applicable limitation rules.
Related provisions and statutory reference
Read Section 365 for appeals to the High Court, Section 366 for the High Court Bench, Section 373 for departmental appeals and Section 375 for special provisions on repetitive appeals.
Primary legislation: Income-tax Act, 2025, Section 374, as amended by the Finance Act, 2026. The interpretation above follows the nine clauses of the supplied consolidated statutory text.
This article is a general explanation of the statutory text. Jurisdiction and filing requirements in an individual appeal should be verified against the relevant facts, court rules and binding decisions.