INCOME TAX ACT 2025
Income Tax Act 2025Chapter I

Section 2

Definitions

Preliminary
ITA 1961 Equivalent: S.2
Key topics covered
#definitions#person#income#tax year
Section Overview

Section No.

2

Chapter

I

ITA 1961 Predecessor

S.2

Chapter Context

Section 2 falls under Chapter I — Preliminary of the Income Tax Act 2025. This act came into force on 1 April 2026, replacing the Income Tax Act 1961. The equivalent provision in the old act was S.2.

Frequently Asked Questions

Section 2 of the Income Tax Act 2025 deals with "Definitions". It falls under Chapter I (Preliminary). The equivalent provision in the old Income Tax Act 1961 was S.2. The Income Tax Act 2025 came into force on 1 April 2026, replacing the entire ITA 1961.

S.2 of the Income Tax Act 1961 corresponds to Section 2 of the Income Tax Act 2025 ("Definitions"). The ITA 2025 reorganised and renumbered most provisions from ITA 1961 while retaining their substantive legal effect. Tax professionals and taxpayers familiar with the old numbering can use this section-by-section mapping to navigate the new act.

Section 2 ("Definitions") is part of Chapter I — Preliminary — of the Income Tax Act 2025. This chapter deals with preliminary provisions applicable for Tax Year 2026-27 and onwards.