TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income Tax Bill 2025 Clause 374 redefines High Court jurisdictions for tax appeals, updating territorial boundaries post-2019 reorganization</h1> Clause 374 of the Income Tax Bill, 2025 defines 'High Court' for tax appeals, updating the definition from Section 269 of the Income-tax Act, 1961. The new clause reflects current territorial realities, including post-2019 reorganization of territories into Union Territories and merged territories. It designates specific High Courts for each State and Union Territory, such as the High Court of Punjab and Haryana for territory, High Court at Calcutta for territory, and High Court of Kerala for territory. The provision eliminates ambiguity by providing comprehensive, up-to-date jurisdictional references, replacing outdated nomenclature and removing references to reorganized territories, ensuring clarity for taxpayers and practitioners in determining appropriate appellate forums.
TaxTMI 
TaxTMI 