Section 1. Short title, extent and commencement

1. Short title, extent and commencement. (1) This Act may be called the Expenditure-tax Act, 1987. (2) It extends to the whole of India except the State of Jammu and Kashmir*. (3) It shall come into force on such date[2] as the Central Government may, by notification in the Official Gazette, appoint [Footnotes] 1. 1st November, 1987, vide notification No. S.O. 919(E), dated 14th October, 1987, see Gazette of India, Extraordinary, Part II, sec. 3(ii). *. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and Kashmir and the Union territory of Ladakh.