Interpretation clause: undefined terms adopt meanings from specified tax and securities statutes for the deposit scheme. Where words and expressions used but not defined in the Pradhan Mantri Garib Kalyan Deposit Scheme, 2016 notification shall have the meanings respectively assigned to them in the Income-tax Act, 1961, the Government Securities Act, 2006, or the Finance Act, 2016, establishing statutory cross-reference as the controlling interpretive mechanism.
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Provisions expressly mentioned in the judgment/order text.
Interpretation clause: undefined terms adopt meanings from specified tax and securities statutes for the deposit scheme.
Where words and expressions used but not defined in the Pradhan Mantri Garib Kalyan Deposit Scheme, 2016 notification shall have the meanings respectively assigned to them in the Income-tax Act, 1961, the Government Securities Act, 2006, or the Finance Act, 2016, establishing statutory cross-reference as the controlling interpretive mechanism.
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