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of <h1>Section 199P of Finance Act 2016: Benefits Limited to Declarant in Pradhan Mantri Garib Kalyan Yojana Scheme</h1> Section 199P of the Finance Act, 2016, clarifies that except as expressly stated in sub-section (1) of section 199C, the Taxation and Investment Regime for the Pradhan Mantri Garib Kalyan Yojana, 2016, does not grant any benefit, concession, or immunity to anyone other than the individual who makes a declaration under this Scheme. This provision ensures that the Scheme's advantages are limited to the declarant, preventing any unintended extensions of benefits to others.
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