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Section262
The Income-tax Act, 1961

Hearing before Supreme Court

Repealed From 01 Apr 1962 Act 43 of 1961 As on 17 Oct 2026

Act 43 of 1961 Ministry Finance Enacted 13 Sep 1961 In force 01 Apr 1962 Cited by 20 provisions

This provision is repealed. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026. It is reproduced because conduct before that date is still charged, tried and appealed under it.

Section 262 of the Income-tax Act, 1961 deals with hearing before Supreme Court. The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 261 as they apply in the case of appeals from decrees of a High Court : Provided that nothing in this section shall be deemed The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.

(1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 261 as they apply in the case of appeals from decrees of a High Court :

Provided that nothing in this section shall be deemed to affect the provisions of sub-section (1) of section 260 or section 265.

(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 260 in the case of a judgment of the High Court.

E.—Revision by the Principal Commissioner or Commissioner Revision of orders prejudicial to revenue.

Section 262, The Income-tax Act, 1961 (Act 43 of 1961).

Now in the Income-tax Act

INCOME-TAX-ACT-2025 368 Hearing before Supreme Court Official correspondence

Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.

Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 260 Decision of High Court or Supreme Court on the case stated
  2. s. 261 Appeal to Supreme Court
  3. s. 265 Tax to be paid notwithstanding reference, etc

Referred to by 20

  1. Companies (Profits) Surtax Act s. 7C Interest payable by assessee
  2. Finance Act s. 36 Insertion of new sections 7A to 7D
  3. Finance Act s. 101 Substitution of new sections for sections 11 to 13
  4. Finance Act s. 178 Application of certain provisions of Income-tax Act
  5. Finance Act s. 65 Amendment of section 262
  6. s. 115JAA Tax credit in respect of tax paid on deemed income relating to certain companies
  7. s. 139 Return of income
  8. s. 152 Other provisions
  9. s. 153 Time limit for completion of assessment, reassessment and recomputation
  10. s. 155 Other amendments
  11. s. 214 Interest payable by Government
  12. s. 215 Interest payable by assessee

and 8 more

Questions about Section 262

What does Section 262 of the Income-tax Act deal with?

Section 262 of the Income-tax Act is headed "Hearing before Supreme Court". The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 261 as they apply in the case of appeals from decrees of a High Court : Provided that nothing in this section shall be deemed

How do I find court cases under Section 262 of the Income-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 262, section 262 Income Tax Act, section 262 of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 262 of the Income-tax Act, and has it changed?

Its own text turns on section 260 (Decision of High Court or Supreme Court on the case stated), section 261 (Appeal to Supreme Court), section 265 (Tax to be paid notwithstanding reference, etc), so none of them can safely be read on its own. 20 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 368 (Hearing before Supreme Court), which replaced it; conduct before that date is still charged, tried and appealed under this section.

When did Section 262 of the Income-tax Act come into force?

Section 262 of the Income-tax Act, cited as Income Tax Act 262, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.