Short title and commencement: Income-tax Act sets nationwide extent and specifies commencement and consolidation of income-tax law. The Act designates itself as the Income-tax Act, 2025, applies to the whole of India, and, unless otherwise provided within the Act, comes into force on the 1st April, 2026; it declares its purpose to consolidate and amend the law relating to income-tax and records its assent and publication.