[Notification No. 12/2020/F. No. 370142/29/2019-TPL]

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

INCOME-TAX

New Delhi, the 17th February, 2020

G.S.R. 124(E).—In exercise of the powers conferred by clause (XI) of the proviso to clause (x) ofsub-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:─

1. Short title and commencement.¾(1) These rules may be called the Income tax Amendment(6^th Amendment), Rules, 2020.
   1. They shall come into force from the 1st day of April, 2020.

• In the Income-tax Rules, 1962, in rule 11UAC, in the Explanation, for clause (b), the following clause shall be substituted, namely:—

‘(b) “unauthorized 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 Unauthorized Colonies) Act, 2019 (45 of 2019)’.

[Notification No. 12/2020/F. No. 370142/29/2019-TPL]

GUDRUN NEHAR,

Director (Tax Policy and Legislation)

Note:   The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 969(E), dated the 26^th March, 1962 and last amended vide notification number G.S.R. 112(E), Dated 13.02.2020.