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<h1>Section 199B Defines Key Terms for Pradhan Mantri Garib Kalyan Yojana, 2016; Declarant, Income-tax Act Explained.</h1> In the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016, Section 199B provides definitions for terms used within the scheme. A 'declarant' is identified as a person making a declaration under section 199C(1). The 'Income-tax Act' refers to the Income-tax Act, 1961. The 'Pradhan Mantri Garib Kalyan Deposit Scheme, 2016' is a scheme notified by the Central Government with the Reserve Bank of India's consultation. Words not defined in this scheme but defined in the Income-tax Act will carry the meanings assigned to them in that Act.