CS Executive · Tax Laws and Practice · Direct Tax at a Glance
Under the Income-tax Act, 2025, from which date does the Act come into force, save as otherwise provided in it, and what is its territorial extent?
The Income-tax Act, 2025 comes into force on 1 April 2026, save as otherwise provided, and extends to the whole of India. The date of Presidential assent, 21 August 2025, is different from the commencement date.
- A1 April 2026; it extends to the whole of IndiaCorrect
- B1 April 2027; it extends to the whole of India
- C1 April 2026; it extends only to States and not Union Territories
- D21 August 2025; it extends to the whole of India
Explanation
Section 1 provides that the Act may be called the Income-tax Act, 2025, extends to the whole of India and, save as otherwise provided, comes into force on 1 April 2026. The date 21 August 2025 is only the date of the President's assent, so that option confuses assent with commencement.
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