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        Section 199P - Removal of doubts.

        Finance Act, 2016
        Chapter IXA
        TAXATION AND INVESTMENT REGIME FOR PRADHAN MANTRI GARIB KALYAN YOJANA, 2016

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        Scheme benefit limitation: only the person making a declaration may receive benefits or concessions under the Scheme. Except as expressly provided in sub section (1) of section 199C, the Scheme does not confer any benefit, concession or immunity on any person other than the person making the declaration under the Scheme.
                          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.

                                Scheme benefit limitation: only the person making a declaration may receive benefits or concessions under the Scheme.

                                Except as expressly provided in sub section (1) of section 199C, the Scheme does not confer any benefit, concession or immunity on any person other than the person making the declaration under the Scheme.


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