(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.
Gift-tax Act, 1958 [Cease to Have Effect on or After the 01.10.1998] Section 1 - Bare Act |
| State | Central Government |
| Year | 1958 |
| Section Title | 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.