Gift-tax Act,1958

Act No : 18

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Section : Short title extent and commencement.

1. Short title extent and commencement. (1) This Act maybe 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.

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