Section-374 : Interpretation of High Court

1. Section-374 as per act

For the purposes of this Chapter, "High Court" means,—

1. for any State, the High Court for that State;
2. for the Union territory of Jammu and Kashmir, the High Court of Jammu and Kashmir and Ladakh;
3. for the Union territory of Ladakh, the High Court of Jammu and Kashmir and Ladakh;
4. for the Union territory of the Andaman and Nicobar Islands, the High Court at Calcutta;
5. for the Union territory of Lakshadweep, the High Court of Kerala;
6. for the Union territory of Chandigarh, the High Court of Punjab and Haryana;
7. for the Union territories of Dadra and Nagar Haveli and Daman and Diu, the High Court at Bombay; and
8. for the Union territory of Puducherry, the High Court at Madras; and
9. for the National Capital Territory of Delhi, the High Court of Delhi.

2. Help and useful links for Section-374

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