Pradhan Mantri Garib Kalyan Deposit Scheme defines declarant and anchors undefined terms to the Income tax Act. The provision establishes that the Pradhan Mantri Garib Kalyan Deposit Scheme is a government-notified deposit scheme made in consultation with the Reserve Bank of India and published in the Official Gazette; it defines 'declarant' as a person making the declaration under the scheme, treats references to the 'Income-tax Act' as the Income-tax Act, 1961, and provides that other undefined terms bear the meanings assigned in the Income-tax Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pradhan Mantri Garib Kalyan Deposit Scheme defines declarant and anchors undefined terms to the Income tax Act.
The provision establishes that the Pradhan Mantri Garib Kalyan Deposit Scheme is a government-notified deposit scheme made in consultation with the Reserve Bank of India and published in the Official Gazette; it defines "declarant" as a person making the declaration under the scheme, treats references to the "Income-tax Act" as the Income-tax Act, 1961, and provides that other undefined terms bear the meanings assigned in the Income-tax Act.
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