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.
In this article, you will find the exact text of a law passed by the legislature. Thereafter AUBSP has analyzed, simplified with examples and presented the provisions as a notes for easy understanding in tabular format with explanations and FAQs. Section 1 as per Bare Act – the Income Tax Act 2025 to consolidate and amend the law relating to income-tax.
Short title, extent and commencement
[Section-1: As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
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.