Section - 1 - Short title, extent and commencement
INDIAN STAMP ACT, 1899[2 OF 1899][AS AMENDED BY FINANCE ACT, 2020]An Act to consolidate and amend the law relating to Stamps.WHEREAS it is expedient to consolidate and amend the law relating to Stamps. It is hereby enacted as follows:-CHAPTER IPRELIMINARYShort title, extent and commencement.1.(1) This Act may be called the Indian Stamp Act, 1899.[(2) It extends to the whole of India [***]:Provided that it shall not apply to [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.
*Dated 27-1-1899.
1. Substituted by the Indian Stamp (Amendment) Act, 1955, w.e.f. 1-4-1956.
2. Words "except the State of Jammu and Kashmir" omitted by the Jammu and Kashmir Reorganisation Act, 2019, w.e.f. 31-10-2019.
3. Substituted for "Part B States" by the Adaptation of Laws (No. 2) Order, 1956.
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