1. Short title, extent and commencement .
(1)This Act may be called the Indian Stamp Act, 1899.
2[(2) It extends to the whole of India 3***:
Provided that it shall not apply to 4[the territories which, im mediately before the 1 st November, 1956,
were comprised in Part B States] (excluding the State of Jammu and Kashmir) except to the extent to
which the provisions of this Act relate to rates of stamp -duty in respect of the documents specified in
Entry 91 of List I in the Seventh Schedule to the Constitution ]. (3)It shall come into force on the first day of July, 1899.