Section - 1 - Short title, extent and commencement
THE GIFT-TAX ACT, 1958[18 OF 1958][THE ACT HAS CEASED TO APPLY WITH EFFECT FROM GIFTS MADE ON OR AFTER 1-10-1998 (SEE SECTION 3(3)) ]An Act to provide for the levy of gift-taxBE it enacted by Parliament in the Ninth Year of the Republic of India as follows :-CHAPTER IPRELIMINARYShort title, extent and commencement.11. (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.
1. For effective date for the applicability of the Act in the State of Sikkim, see Notification No. SO 148(E), dated 23-2-1989.
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