The Income-tax Act, 1961 · XX — APPEALSAND REVISION

Section 265. Tax tobe paid notwithstanding reference, etc

In force · As amended up to 2026-08

265. Tax tobe paid notwithstanding reference, etc. —Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, tax shall be payable in accordance with the assessment made in the case.

Source: India Code