Income-tax Act, 1961
Section - 1 - Short title, extent and commencement
INCOME-TAX ACT, 1961*[43 OF 1961][AS AMENDED BY FINANCE ACT, 2025]An Act to consolidate and amend the law relating to income-tax and super-taxBE it enacted by Parliament in the Twelfth Year of the Republic of India as follows :-CHAPTER IPRELIMINARYShort title, extent and commencement.1. (1) This Act may be called the Income-tax Act, 1961.(2) It extends to the whole of India.(3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962.
CAclubindia
