(1)This Act may be called the Expenditure-tax Act, 1987.(2)It extends to the whole of India except the State of Jammu and Kashmir.(3)It shall [come into force on such date] [1st November, 1987, vide notification No. S.O. 919(E), dated 14th October, 1987, see Gazette of India, Extraordinary, Part II, sec. 3(ii).] as the Central Government may, by notification in the Official Gazette, appoint.
