Ministry of Finance
Notification No. 96/2019 [F.No.370142/29/2019-TPL] / GSR 836(E) was published on 11 November 2019. Its subject is Ministry of Finance.
This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.
The Income-tax Amendment (13th Amendment) Rules, 2019 insert a new rule 11UAC into the Income-tax Rules, 1962, after rule 11UAB, prescribing the class of persons for the purposes of clause (XI) of the proviso to clause (x) of sub-section (2) of section 56. Rule 11UAC provides that section 56(2)(x) shall not apply to any immovable property, being land or building or both, received by a resident of an unauthorised colony in the National Capital Territory of Delhi where the Central Government has by notification regularised the transactions in such property on the basis of the latest power of attorney, agreement to sale, will, possession letter and other documents, including documents evidencing payment of consideration, conferring or recognising the right of ownership, transfer or mortgage in favour of that resident. The Explanation defines "resident" as a person in physical possession on the strength of a registered sale deed or that set of documents, including his legal heirs but excluding a tenant, licensee or permissive user, and defines "unauthorised colony" by reference to a colony identified for regularisation under Delhi Development Authority notification S.O. 683(E) dated 24 March 2008.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 11th November, 2019
G.S.R. 836(E).— In exercise of the powers conferred by clause (XI) of the proviso to clause (x) of sub-section (2) 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 (13th Amendment), Rules, 2019.
(2) They shall come into force from the 1st day of April, 2020.2. In the Income-tax Rules, 1962, after rule 11UAB, the following rule shall be inserted from the 1st day of April, 2020 and shall be applicable for assessment year commencing on the 1st day of April, 2020 and subsequent assessment years, namely:—
Prescribed class of persons for the purpose of clause (XI) of the proviso to clause (x) of sub-section (2) section 56.
11UAC. The provisions of clause (x) of sub-section (2) of section 56 shall not apply to any immovable property, being land or building or both, received by a resident of an unauthorised colony in the National Capital Territory of Delhi, where the Central Government by notification in the Official Gazettee, regularised the transactions of such immovable property based on the latest Power of Attorney, Agreement to Sale, Will, possession letter and other documents including documents evidencing payment of consideration for conferring or recognising right of ownership or transfer or mortgage in regard to such immovable property in favour of such resident.
Explanation.―For the purposes of this rule,─ (a) "resident" means a person having physical possession of property on the basis of a registered sale deed or latest set of Power of Attorney, Agreement to Sale, Will, possession letter and other documents including documents evidencing payment of consideration in respect of a property in unauthorised colonies and includes their legal heirs but does not include tenant, licensee or permissive user;
(b) "unauthorised colony" means a colony or development comprising of a contiguous area, where no permission has been obtained for approval of layout plan or building plans and has been identified for regularisation of such colony in pursuance to the notification number S.O. 683(E), dated the 24th March, 2008, of the Delhi Development Authority, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), dated the 24th March, 2008.'.
[Notification No. 96/2019/F. No.370142/29/2019-TPL]
PRAVIN RAWAL, 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 SO 969 (E), dated the 26th March, 1962 and last amended vide notification number G.S.R No. 825(E) dated 6th November, 2019.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
| Rule of the 1962 Rules | Now, in the 2026 Rules |
|---|---|
| Rule 11UAC | rule 58 |
1 April 2020, applying for the assessment year commencing on 1 April 2020 and subsequent assessment years.
In the return of income of a resident of a regularised unauthorised colony in Delhi, and in any assessment seeking to tax the receipt of the property under section 56(2)(x).
Rules it names. Rule 11UAB of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.
← Notification No. 97/2019 [F.No.203/19/2009/ITA-II] · Notification No. 95/2019 [F.No.370142/15/2019-TPL] / GSR 825(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.