Income Tax Act 2023
Section 1 - Short Title and Commencement
(as updated till Finance Act 2024)
(1) This Act shall be called the Income-tax Act, 2023.
(2) It shall come into force at once.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.