(1) This Act may be called the Indian Stamp Act, 1899.
1[(2) It extends to the whole of India 2***:
Provided that it shall not apply to 3[the territories which, immediately before the 1st 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.
1Subs. by Act 43 of 1955, s. 3, for sub-section (2) (w.e.f. 1-4-1956).
2The words “except the State of Jammu and Kashmir” omitted by Act 34 of 2019, s. 95 and the Fifth Schedule (w.e.f. 31-10- 2019).
3Subs. by the A.O. (No. 2) 1956, for “Part B States”.