PART 1

TAXATION & INVESTMENT REGIME FOR
PRADHAN MANTRI GARIB KALYAN YOJANA, 2016

Flowchart for Pradhan Mantri Garib Kalyan Yojna, 2016

Table Flow of Undisclosed Income under PMGKY, 2016

Chapter 1 Statement of Objects and Reasons

Chapter 2 Constitutionality of Demonetisation Scheme

Chapter 3 Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 – An Overview

Chapter 4 Pradhan Mantri Garib Kalyan Yojana Rules, 2016

Chapter 5 Pradhan Mantri Garib Kalyan Deposit Scheme, 2016

Chapter 6 Salient Features of the Scheme

Chapter 7 Declarant must be a "Person"

Chapter 8 Which income is eligible for declaration

Chapter 9 Declaration to be made by whom

Chapter 10 Scheme not to apply to certain persons

Chapter 11 RBI on Pradhan Mantri Garib Kalyan Deposit Scheme (PMGKDS), 2016

Flowcharts & Tables

Chapter 12 Tax on undisclosed income under section 115BBE

Appendix 1 Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016

Appendix 2 Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016

Appendix 3 Pradhan Mantri Garib Kalyan Deposit Scheme, 2016

Appendix 4 The Taxation Laws (Second Amendment) Act, 2016

Appendix 5 Notifications by Central Government

Appendix 6 Rates of Income-tax under Finance Act, 2016

Appendix 7 Relevant Provisions of Income-tax Act, 1961

Appendix 8 Relevant Rules

Appendix 9 CBDT Circular & Press Release

Appendix 10 Relevant Extracts of CBDT Circulars on IDS

PART 2

DEMONETISATION SCHEME WITH RBI CIRCULARS/NOTIFICATIONS & FAQS

Chapter 1 Demonetisation Scheme/Notifications

Chapter 2 RBI Circulars/Notifications/Press Release

Chapter 3 Frequently Asked Questions

PART 3

BENAMI PROPERTY TRANSACTIONS (PROHIBITION) ACT, 1988

Chapter 1 Statement of Objects and Reasons

Chapter 2 Benami Property Transactions (Prohibition) Act, 1988

Chapter 3 Prohibition of Benami Property Transactions Rules, 2016