Home > Income Tax Act 2025 > Section-1Last Updated: Feb 19th 2025

Section-1 : Short title, extent and commencement

Section-1 provides for the short title, extent and commencement. Learn to understand the section-1 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

1. Section-1 as per act

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.

2. Help and useful links for Section-1

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.