§1
Section 1 — Short title, extent and commencement
In plain terms: The Act's short title is the Income-tax Act, 2025. It extends to the whole of India and comes into force on 1 April 2026, unless a provision says otherwise.
(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.