MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 21st August, 2025/Shravana 30, 1947 (Saka)
The following Act of Parliament received the assent of the President on the 21st August, 2025 and is hereby published for general information: —
THE INCOME-TAX ACT, 2025
No. 30 of 2025
[21st August, 2025.]
An Act 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
1. Short title, extent and commencement.
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(1) This Act may be called the Income-tax Act, 2025. |
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(2) It extends to the whole of India. |
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(3) Save as otherwise provided in this Act, it shall come into force on the 1st April, 2026. |