law: Expenditure-Tax Act, 1987 
  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 2date
  
  as the Central Government may, by notification in the Official Gazette,
  
  appoint.