Deemed income exemption for regularised property in unauthorised colonies where ownership documents and payment evidence exist. Rule 11UAC excludes the deemed income provision under clause (x) of sub-section (2) of section 56 for immovable property received by a resident of an unauthorised colony in the National Capital Territory of Delhi when the Central Government has regularised transactions based on the latest Power of Attorney, Agreement to Sale, Will, possession letter and other documents, including evidence of payment, that confer or recognise rights of ownership, transfer or mortgage; it defines resident and unauthorised colony and excludes tenants, licensees and permissive users.