https://www.taxtmi.com/acts?id=51919 The clause defines "High Court" for the Chapter by assigning the State High Court for each State and specifying designated existing High Courts for Union territories: Jammu and Kashmir and Ladakh by the High Court of Jammu and Kashmir and Ladakh; Andaman and Nicobar Islands by the High Court at Calcutta; Lakshadweep by the High Court of Kerala; Chandigarh by the High Court of Punjab and Haryana; Dadra and Nagar Haveli and Daman and Diu by the High Court at Bombay; Puducherry by the High Court at Madras; and the National Capital Territory of Delhi by the High Court of Delhi. en-us Thu, 14 Aug 2025 18:09:34 +0530 Fri, 05 Sep 2025 14:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51919 The clause defines "High Court" for the Chapter by assigning the State High Court for each State and specifying designated existing High Courts for Union territories: Jammu and Kashmir and Ladakh by the High Court of Jammu and Kashmir and Ladakh; Andaman and Nicobar Islands by the High Court at Calcutta; Lakshadweep by the High Court of Kerala; Chandigarh by the High Court of Punjab and Haryana; Dadra and Nagar Haveli and Daman and Diu by the High Court at Bombay; Puducherry by the High Court at Madras; and the National Capital Territory of Delhi by the High Court of Delhi. Act-Rules Income Tax Thu, 14 Aug 2025 18:09:34 +0530 https://www.taxtmi.com/acts?id=51919