Section 1: Short title, extent and commencement.

The Income-tax Act, 2025Central Act · Act 30 of 2025

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) 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.

Where this provision sits

Act	The Income-tax Act, 2025
Section	1
Marginal note	Short title, extent and commencement.
Jurisdiction	Central
Status	In force as published by the source

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