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