Section 1 of the Income Tax Act, 2025, establishes the foundational aspects of the legislation. Subsection (1) designates the official title as the “Income-tax Act, 2025.” Subsection (2) extends the Act’s applicability to the entire territory of India. Subsection (3) stipulates that, unless specified otherwise within the Act, it will come into force on April 1, 2026.
This section serves to formally introduce the Act, delineate its geographical scope, and specify its commencement date, thereby providing clarity on its implementation timeline.
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.
FAQs on Section 1 of Income Tax Act 2025
Section 1 is a formal provision that introduces the Act and defines its name, geographical coverage, and date of enforcement.
1. What is the title of the new Income Tax Act?
The title of the new Act is “Income-tax Act, 2025.”
2. When does the Income Tax Act, 2025, come into effect?
The Act comes into force on 1st April 2026, unless stated otherwise in specific provisions of the Act.
3. Does the Income Tax Act, 2025, apply to all of India?
Yes, the Act extends to the whole of India.
4. Are there any exceptions to the commencement date of the Act?
Yes, the Act specifies that it comes into force on 1st April 2026, but some provisions may have different commencement dates as provided within the Act.
5. Why is the Act called the Income-tax Act, 2025, if it takes effect in 2026?
The naming convention follows the year in which the law was enacted or passed, even though its enforcement starts later.
6. Will there be a transition period?
Section 1 doesn’t mention this, but the government may issue rules or transitional provisions separately to ensure smooth implementation.
7. Can states amend this Act for their own jurisdiction?
No. Since income tax is a Union subject under the Constitution of India, only the Central Government can legislate on it.
Section 1 of the Income Tax Act, 2025 establishes the Act’s title, extent, and commencement. It confirms that the Act applies to the whole of India and will come into effect on 1st April 2026, unless stated otherwise for specific provisions. This section provides clarity on the official enforcement timeline, ensuring a smooth transition to the new tax framework.
