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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.
Source: official text of The Indian Stamp Act, 1899 as published on India Code (PDF). All sections of the Indian Stamp Act, 1899.