Short title, extent and commencement.
INCOME-TAX ACT, 2025
[30 OF 2025]*
[AS AMENDED BY FINANCE ACT, 2026]
An Act to consolidate and amend the law relating to income-tax
BE it enacted by Parliament in the Seventy-sixth Year of the Republic of India as follows:—
CHAPTER I
PRELIMINARY
Short title, extent and commencement.
1. (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.