Section 1 — Short title, extent and commencement

(a) This Act may be called the Jammu and Kashmir Regulation of Accounts Act, 2001.

(b) It shall extend to [the Union territory of Jammu and Kashmir].

[(c) It shall come into force on such day as the Government may, by notification in the [Official Gazette], appoint in this behalf :

Provided that this day shall not be earlier than six months or later than one year after the date of final publication of the rules made under section 6.]