Section – 1, Income-Tax Act, 2025
INCOME-TAX ACT, 2025
ACT NO. 30 OF 2025
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.