BareLaws
SECTION

Section 1 — Short title, extent and commencement

From: The Gift-tax Act, 1958

1. Short title, extent and commencement. - (1) This Act may be called the Gift-tax Act, 1958.

(2)It extends to the whole of India except the State of Jammu and Kashmir *.
(3)It shall be deemed to have come into force on the 1st day of April, 1958.