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Chapters23

- ¶Chapter 1 overview
- 1Short title, extent and commencement
- 2Definitions
- 3Definition of “tax year”

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Section 1: Short title, extent and commencement · Complied AI

Chapter 1
Section 1

Section 1Chapter 1

Short title, extent and commencement

(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.

Start of ActSection 1 Section 2