Akal Takht is the primary seat of Sikh religious authority and central altar for Sikh political assembly. Through hukamnamas edicts or writs, it may issue decrees providing guidance or clarification on any point of Sikh doctrine or practice referred to it, may summon and order penance on persons charged with violation of religious discipline or with activity prejudicial to Sikh interests or solidarity and may place on record its appreciation of outstanding services rendered or sacrifices made by individuals furthering the cause of Sikhism. The Akal Takht stands in the Darbar Sahib facing Sri Harmandir Sahib, now famous as the Golden Temple.

The word Akal, a negative of kal (time), is the equivalent of timeless, beyond time, everlasting, and takht, in Persian, that of royal throne or chair of state. Akal Takht would thus mean "timeless or everlasting throne" or throne of the Timeless One, i.e. God.