Section 1
Short title, extent and commencement.
About this Act
An Act to consolidate and amend the law relating to income-tax.
(1) This Act may be called the Income-tax Act, 2025.
(2) It extends to the whole of India.
(3) Save as otherwise provided in this Act, it shall come into force on the 1st April, 2026.
(2) It extends to the whole of India.
(3) Save as otherwise provided in this Act, it shall come into force on the 1st April, 2026.
Notes
1st April, 2026, see section 1(3). Text as amended by the Finance Act, 2026 (4 of 2026).