Rule 1 - Short title and commencement. - Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 116/2016 New Delhi, the 16th December, 2016 THE TAXATION AND INVESTMENT REGIME FOR PRADHAN MANTRI GARIB KALYAN YOJANA RULES, 2016 S.O.4059(E). -In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 199R of the Finance Act, 2016 (28 of 2016) , the Central Board of Direct Taxes, subject to the control of the Central Government hereby makes the following rules, namely :- 1. Short title and commencement. - (1) These rules may be called the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules , 2016. (2) They shall come into force on the date of their publication in the Official Gazette.