Section 1 — Short title, extent and commencement

(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.