Short title and commencement: Income-tax Act establishes national extent and a default commencement date subject to savings. The clause fixes the short title as the Income tax Act, 2025, declares the Act to extend to the whole of India, and provides a general commencement rule that, save as otherwise provided in the Act, it shall come into force on a specified commencement date, thereby setting the Act's citation, territorial scope and default temporal operation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Short title and commencement: Income-tax Act establishes national extent and a default commencement date subject to savings.
The clause fixes the short title as the Income tax Act, 2025, declares the Act to extend to the whole of India, and provides a general commencement rule that, save as otherwise provided in the Act, it shall come into force on a specified commencement date, thereby setting the Act's citation, territorial scope and default temporal operation.
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