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Home > Income Tax Act 2025 > Chapter I Last Updated: Apr 25th 2026

Chapter I : Preliminary

Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter I" is related to "Preliminary".

1. "Chapter I" as per act

List of new section codes and a short description of each section.

Section	Description of Section	Section Details
1	Short title, extent and commencement	Section-1
2	Definitions.	Section-2
3	Definition of "tax year".	Section-3

1961 → 2025

Income Tax Act Section Code Mapper

Quickly find the corresponding section under the new Income Tax Act, 2025.

Examples:80C → 123 • 192 → 392(1–8)

2. Help and useful links for "Chapter I"

1. Income Tax Help Center
2. Income Tax Act 2025 Home

Recommended for you

A

Income Tax Act 2025 Portal

B

Tax Compliance Calendar

C

NRI Income Tax Help Center

D

Income Tax Calculator

E

Income Tax Help Center

Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.