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Home > Income Tax Act 2025 > Section-368Last Updated: Mar 06th 2025

Section-368 : Hearing before Supreme Court

Section-368 seeks to provide for hearing before the Supreme Court. Learn to understand the section-368 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-368 as per act

  1. The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 367 as they apply in the case of appeals from decrees of a High Court.
  2. The costs of the appeal shall be in the discretion of the Supreme Court.
  3. Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in section 365(10) in the case of a judgment of the High Court.

2. Help and useful links for Section-368

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Guide on Appeal Process for Income Tax Orders
  4. Self Service (DIY) Income Tax Filing made Easy



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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.