Section 199B - Definitions - FINANCE ACT, 2016

Definitions. 199B. In this Scheme, unless the context otherwise requires,- (a) declarant means a person making the declaration under sub-section (1) of section 199C; (b) Income-tax Act means the Income-tax Act, 1961 (43 of 1961); (c) Pradhan Mantri Garib Kalyan Deposit Scheme, 2016 (hereinafter in this Chapter referred to as the Deposit Scheme ) means a scheme notified by the Central Government in consultation with the Reserve Bank of India in the Official Gazette; and (d) all other words and expressions used in this Scheme but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.