Mera Samvidhaan All of Income-tax Act, 2025

Chapter I · Preliminary

1Short title, extent and commencement.

Section 1 · Chapter I · page 1 of the 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.

Other provisions that mention Section 1

Section 1 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.