NCOME-TAX (SIXTH AMENDMENT) RULES 2020 – AMENDMENT IN RULE 11UAC
NOTIFICATION G.S.R. 124(E) [NO. 12/2020/F. NO. 370142/29/2019-TPL], DATED 17-2-2020
In exercise of the powers conferred by clause (XI) of the proviso to clause (x) of sub-section (2) of section 56 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Government, hereby makes the following rules further to amend the Income-tax Rules,1962, namely:—
Short title and commencement
1. (1) These rules may be called the Income-tax Amendment (6th Amendment), Rules, 2020.
(2) They shall come into force from the 1st day of April, 2020.
2. In the Income-tax Rules, 1962, in rule 11UAC, in the Explanation, for clause (b), the following clause shall be substituted, namely:—
‘(b) “unauthorised colony” shall have the same meaning as assigned to it in clause (b) of section 2 of the National Capital Territory of Delhi (Recognition of Property Rights of Residents in Unauthorised Colonies) Act, 2019 (45 of 2019)’.