Home > Income Tax Act 2025 > Chapter I Last Updated: Oct 08th 2025

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

2. Help and useful links for "Chapter I"

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

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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.