CHAPTER I — PRELIMINARY | INDEX OF SECTIONS Chapter I of the Income-tax Act, 2025 contains 2 sections — Section 1 (Short title, extent and commencement) and Section 2 (Definitions, 112 clauses). Each section in this chapter is published as a separate file inside this folder. This Index file lists…
ITA 2025 regimeAct — chapter commentary1 min read
Chapter I — Preliminary
Chapter I — Preliminary
CHAPTER I — PRELIMINARY | INDEX OF SECTIONS
Chapter I of the Income-tax Act, 2025 contains 2 sections — Section 1 (Short title, extent and commencement) and Section 2 (Definitions, 112 clauses). Each section in this chapter is published as a separate file inside this folder. This Index file lists the sections, their marginal headings, the corresponding 1961 Act sections, and a brief note on each.