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Section 1 of The Gift-tax Act, 1958 View Chapter 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.

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*. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and Kashmir and the Union territory of Ladakh.


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