(1)This Act may be called the Indian Stamp Act, 1899.
2[(2) It extends to the whole of India 3***:
Provided that it shall not apply to 4[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.