Income tax Amendment (13th Amendment), Rules, 2019

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....iso 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 (13^th Amendment), Rules, 2019. (2) They shall come into force....

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....atest 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 posses....