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of <h1>Amendment to Section 269I: New sub-sections (5) and (6) clarify property rights vesting and compliance under Income-tax Act.</h1> Section 269I of the Income-tax Act has been amended to include new sub-sections (5) and (6). Sub-section (5) establishes that when an order for acquiring immovable property rights becomes final, those rights automatically vest in the Central Government, which assumes the same position as the original rights holder. The competent authority can direct necessary compliance actions. Sub-section (6) clarifies that for certain immovable property rights, previous sub-sections apply as if referring specifically to the building or part of the building involved.
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