Section 1 — Short title, extent and commencement
Old Act equivalent: Section 1 of IT Act 1961 Sub-part: Chapter I—Preliminary
Statutory Text
- (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.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: The entire Income-tax Act, 2025.
- Conditions: Extends to the whole of India.
- Time limits: Comes into force on 1st April 2026, unless otherwise provided.
- Monetary limits: None.
- Exceptions: None.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.