Short title, extent and commencement
The Act may be called the Income Tax Act 2025. It extends to the whole of India and comes into force on 1 April 2026.
Key provisions
- The Act may be called the Income Tax Act 2025. It extends to the whole of India and comes into force on 1 April 2026.
Use via API
GET/v1/tax-law/sections/by-2025-ref/1
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/1
RESPONSE · 200 OK
{
"act_2025_ref": "1",
"old_reference": "Section 1, Income Tax Act 1961",
"title": "Short title, extent and commencement",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}