1961Section 1

1. Short title, extent and commencement.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

(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.

Footnotes

*.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.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·