Section 1 — Short title, extent and commencement.

(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.

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