Step 1: Calculate the cost price per toffee and determine the selling price for a 20% gain.
\[
\text{Cost price per toffee} = \frac{1}{6} \text{ rupee}
\]
\[
\text{Selling price for 20% gain} = 1.20 \times \frac{1}{6} = \frac{1}{5} \text{ rupee per toffee}
\]
Step 2: Determine how many toffees per rupee this selling price corresponds to.
\[
\text{Toffees per rupee at selling price} = \frac{1}{\frac{1}{5}} = 5
\]