Overview to be written in review. This topic groups the Income-tax Act, 2025 sections dealing with preliminary & definitions.
Sections in this topic
§1
Section 1 of the Income-tax Act, 2025 — Short Title, Extent and Commencement Explained
Short title, extent and commencement
§3
Section 3 of the Income-tax Act, 2025 — Definition of "Tax Year" (Meaning, Rules & Examples)
Definition of “tax year”
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.
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