law: The Income-Tax Act, 1961
  269. Definition of "High Court".-
  In this Chapter,- "High Court" means-
  (i) in relation to any State, the High Court for that State;
  1[(ii) in relation to the Union territory of Delhi, the High Court of Delhi;
  *
  *
  *
  *]
  *
  *
  *
  *
  (iv) in relation to the Union territory of the Andaman and Nicobar Islands, the High Court at Calcutta ;
  (v) in relation to the Union territory of 4[Lakshadweep], the High Court of Kerala;]
  5[(va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana;
  6[(vi) in relation to the Union territories of Dadra and Nagar Haveli and 7*** Daman and Diu, the High Court at Bombay; and
  (vii) in relation to the Union territory of Pondicherry, the High Court at Madras.]
  1. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) order, 1968, for clause (ii) (w.r.e.f. 1-11-1966).
  2. Clause (iia) omitted by State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.r.e.f. 25-1-1971).
  3. Clause (iii) omitted by Act 32 of 1994, s. 47 (w.e.f. 1-4-1995).
  4. Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, s. 3 and the Schedule, for "the Laccadive, Minicoy and Amindivi Islands" (w.r.e.f. 1-11-1973).
  5. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f. 1-11-1966).
  6. Ins. by Act 3 of 1963, s. 3(2) the Schedule (w.e.f. 1-4-1963).
  7. The word "Goa," omitted by Act 32 of 994, s. 47 (w.e.f. 1-4-1995).