Preamble - INCOME TAX AMENDMENT (6TH AMENDMENT), RULES, 2020 INCOME TAX AMENDMENT (6TH AMENDMENT), RULES, 2020 PREAMBLE 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) 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. 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)'.
Rule 1 - Short title and commencement
Rule 2 - RULE 2
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