Clause 1 - Short title, extent and commencement. - Income Tax Bill, 2025

TO BE INTRODUCED IN LOK SABHA Bill No. 24 of 2025 THE INCOME-TAX BILL, 2025 A BILL 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 Short title, extent and commencement. 1. (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.