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Section 1: Short title, extent and commencement.

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

INCOME-TAX ACT, 1961

[43 OF 1961]

[AS AMENDED BY FINANCE ACT, 2026]

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

BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows :—

CHAPTER I

PRELIMINARY

Short title, extent and commencement.

(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.

Where this provision sits

ActThe Income-tax Act, 1961
Section1
Marginal noteShort title, extent and commencement.
JurisdictionCentral
StatusRepealed
Judgments citing it1

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • other. *Amendments made by the Finance Act, 2026, notwithstanding the dates from which they come into effect, have been printed in italics and enclosed with bold square brackets.Amendments made by the Finance Act, 2025, coming into force from 1-4-2026 have been printed in italics and enclosed with medium square brackets.

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