CBDT publishes the Income tax (6th Amendment), Rules, 2020

Feb 19, 2020 | by Avantis RegTech Legal Research Team

Finance & Taxation Compliance

The Central Board of Direct Taxes (CBDT) on February 17, 2020, publishes the Income tax (6th Amendment), Rules, 2020 to further amend the Income-tax Rules,1962.

in rule 11UAC which prescribed class of persons for clause (XI) of the proviso to clause (x) of sub-section (2) of section 56 which specifies income from other sources, in the Explanation, for clause (b) will 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.

They will come into force from April 01, 2020.

[Notification No. G.S.R. 124(E)]


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