This notification, G.S.R. 124(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated February 17, 2020, amends the Income-tax Rules, 1962. These amendments, titled the Income-tax (6th Amendment) Rules, 2020, take effect on April 1, 2020. The amendment modifies Rule 11UAC by substituting clause (b) of the Explanation. The new clause (b) defines "unauthorised colony" with the same meaning as assigned 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). The notification number is 12/2020 and the F. No. is 370142/29/2019-TPL. Gudrun Nehar, Director, Tax Policy and Legislation, is the contact person. The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection ii vide number S.O. 969(E), dated the 26th March, 1962 and last amended vide notification number G.S.R. 112(E), Dated 13.02.2020.
Key Entities Referenced
Central Board of Direct Taxes: A government organisation under the Department of Revenue, Ministry of Finance, responsible for direct tax administration in India.
Ministry of Finance: The ministry responsible for the financial and economic matters of the Government of India.
Incometax Act, 1961: The primary legislation governing income tax in India (Act 43 of 1961).
Incometax Rules, 1962: The rules framed under the Incometax Act, 1961 to provide detailed procedures for the implementation of the Act.
Income tax Amendment 6th Amendment, Rules, 2020: The specific amendment to the Incometax Rules, 1962 being notified.
New Delhi: The location where the notification was issued.
National Capital Territory of Delhi Recognition of Property Rights of Residents in Unauthorised Colonies Act, 2019: An act related to property rights in unauthorized colonies in Delhi (Act 45 of 2019).
Gudrun Nehar: The Director of Tax Policy and Legislation.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 106] नई दिल्ली, सोमिार, फरिरी 17, 2020/माघ 28, 1941
No. 106] NEW DELHI, MONDAY, FEBRUARY 17, 2020/MAGHA 28, 1941
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 17 फरिरी, 2020
आय-कर
सा.का.जन. 124(अ).— केंरीय सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 295 के साथ
पठित धारा 56 की उपधारा (2) के खंड (x) के परंतुक के खंड (XI) द्वारा प्रित् त िजियों का प्रयोग करते हुए, आयकर
जनयम, 1962 का और संिोधन करन े के जलए जनम् नजलजखत जनयम बनाती ह,ै अथाडत ् :--
1. सजं क्षप्त नाम और प्रारंभ.—(1) इन जनयमों का संजक्षप् त नाम आयकर संिोधन (छिा संिोधन) जनयम, 2020 ह ै।
(2) य े1 अप्रलै , 2020 स ेप्रिृत् त होंगे ।
2. आयकर जनयम, 1962 के जनयम 11पकग में खडं (ख) के स्ट् पष्ट ीकरण के जलए, जनम् नजलजखत खडं को रखा
िाएगा, अथाडत ् :--
968 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
‘(ख) ‘‘अप्राजधकृत कालोनी’’ का िही अथ ड होगा, िो दिल्ल ी राष्र ीय रािधानी राज्य क्षत्रे (अप्राजधकृत कालोनी
जनिासी संपजत्त अजधकार मान्द् यता) अजधजनयम, 2019 (2019 का 45) की धारा 2 के उपखंड (ख) में यथा
समनुिेजित ह’ै।
[अजधसूचना सं. 12/2020/फा.स.ं 370142/29/2019-टीपीएल]
गुडरुन नेहार, जनिेिक (कर नीजत और जिधान)
ठटप्प ण: मूल जनयम भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (ii) में का.आ. संख् या 969(अ), तारीख
26 माचड, 1962 द्वारा प्रकाजित दकए गए थ े और उसमें अंजतम बार अजधसूचना संख् याकं
सा.का.जन. 112(अ), तारीख 13.02.2020 द्वारा संिोधन दकया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 17th February, 2020
INCOME-TAX
G.S.R. 124(E).—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:─
1. Short title and commencement.(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)’.
[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 26th March, 1962 and last amended vide notification
number G.S.R. 112(E), Dated 13.02.2020.
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