Section 1
Section 1: short title, extent and commencement
Section 1 is the opening section of the Income-tax Act, 2025. It does three simple things - it gives the Act its official name, states that it applies across the whole of India, and fixes the date from which the Act takes effect.
What Section 1 says
"(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."
What this means in practice
The Act's short title is the "Income-tax Act, 2025" - this is the citation used to refer to the law, replacing the earlier Income-tax Act, 1961.
It has territorial application across the whole of India, without any regional carve-out in this section.
The default commencement date is 1 April 2026, except where the Act itself specifies a different date for a particular provision ("save as otherwise provided in this Act").
Frequently asked questions
When does the Income-tax Act, 2025 come into force?
As a general rule, on 1 April 2026, except where the Act itself provides a different commencement date for a specific provision.
Does the Act apply to the whole of India?
Yes - Section 1(2) extends the Act to the whole of India.
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Talk to our tax team about this sectionLast updated 9 September 2026