Amended and updated notes on section 1 of Income Tax Act 2025 as amended by the Finance Act 2025 and Income-tax Rules, 2025. Detail discussion on provisions and rules related to short title, extent and commencement.
Short title, extent and commencement
Section 1(1) of Income Tax Act 2025
This Act may be called the Income-tax Act, 2025
Section 1(2) of Income Tax Act 2025
It extends to the whole of India.
Section 1(3) of Income Tax Act 2025
Save as otherwise provided in this Act, it shall come into force on the 1st April, 2026.