Section 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.
Notes:
*. 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.