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of <h1>Section 199H: Pay Taxes, Surcharge, Penalties, and Deposits Before Filing Under Pradhan Mantri Garib Kalyan Yojana</h1> Section 199H of the Finance Act, 2016, outlines the payment requirements for tax, penalty, surcharge, and deposit under the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016. It mandates that taxes and surcharges under section 199D, and penalties under section 199E, must be paid before filing a declaration as per section 199C(1). Additionally, the deposit specified in section 199F(1) must also be made before this declaration. The declaration must include proof of these payments and deposits.
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