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[Cites 0, Cited by 9] [Entire Act]

Union of India - Section

Section 1 in The Gift-Tax Act, 1958

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.