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2025Section 1

1. Short title, extent and commencement.

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

(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.

Footnotes

  1. *.Assented by the President of India on 21-8-2025.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·