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<h1>Pradhan Mantri Garib Kalyan Yojana Rules, 2016: Direct Tax Regulations Implemented by Central Board of Direct Taxes.</h1> The Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016, established by the Central Board of Direct Taxes under the Finance Act, 2016, outlines specific regulations for direct taxes in India. These rules are enacted under the authority of the Ministry of Finance and are designed to implement the Pradhan Mantri Garib Kalyan Yojana. They officially came into effect upon their publication in the Official Gazette on December 16, 2016, as per Notification No. 116/2016.