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

1. (1) This Act may be called the Income-tax Act, 2025.
2. (2) It extends to the whole of India.
3. (3) Save as otherwise provided in this Act, it shall come into force on the 1st April, 2026.