Income-tax Act, 2025

Short title, extent and commencement. - Section 1

INCOME-TAX ACT, 2025

[30 OF 2025]*

[AS AMENDED BY FINANCE ACT, 2026]

An Act to consolidate and amend the law relating to income-tax

BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:

CHAPTER I

PRELIMINARY

Short title, extent and commencement.

1. (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.

*Assented by the President of India on 21-8-2025. .... To read the full section download the app from Google Play store