Section 2

What section 2 of the Income-tax Act, 1961 does, and where it sits. This library holds no authority that turns on it.

The Income-tax Act, 1961 was repealed on 1 April 2026. It still governs income earned up to 31 March 2026, and every proceeding about those years however late — assessment, reassessment, rectification, penalty, revision and appeal alike. Income earned from 1 April 2026 is governed by the Income-tax Act, 2025. What changed, and which Act governs your year →

No authority in this library turns on Section 2. That is a statement about this library and not about the law: it means no judgment, circular or instruction held here decides a point under it. What the provision does is explained below. If you are looking for a decision on it, say so through the search box — a provision people search for and we hold nothing on is the most useful thing we can be told.

Explained in this library

What section 2 does, in plain English, before you read what the courts made of it.

Which Act governs your year: the 1961 Act after 1 April 2026

I am holding a notice and I do not know whether my year is under the Income-tax Act, 1961 or the Income-tax Act, 2025. Which Act applies to me, and is the old Act still of any use now that it has been repealed?