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

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.... 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,....

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....nts 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,....