CHAPTER I
PRELIMINARY
Short title, extent and commencement.
1. (1) This Act may be called the Income-tax Act, 1961.
(2) It extends to the whole of India.
(3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 1962.
Note
* Amendments made by the Act No. 8 of 2024 and Act No. 15 of 2024, notwithstanding the dates from which they come into effect, have been printed in italics enclosed with bold square brackets. Amendments made by the Act No. 8 of 2023, coming into force from 1-4-2024 have been printed initalics and enclosed with medium square brackets.