§ 1
Chapter I — Preliminary
Short title, extent and commencement
Income-tax Act, 2025
This law is called the Income-tax Act, 2025, and it applies to the entire country of India. It will come into effect on April 1, 2026, unless otherwise specified. The law includes definitions for its terms.
- Key date: April 1, 2026
📜 Official text of the section +
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.
Definitions.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.