The Central Board of Direct Taxes has published Income tax Amendment (6th Amendment), Rules, 2020 on 17th February, 2020 to clarify that the term “unauthorised colony” used in the rules shall have the same meaning as assigned to it in the National Capital Territory of Delhi (Recognition of Property Rights of Residents in Unauthorised Colonies) Act, 2019.
Clause (b) of section 2 of the Act defines the term as follows:
“unauthorized 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. “
Click here to read the Amendment.
