RULE 70 INCOME-TAX RULES 2026
Form of certificate to be furnished under section 151(5) .
70. (1) For the purposes of claim of deduction under section 151, the assessee shall be required to furnish a certificate in Form No. 36 along with the return of income.
(2) The person responsible for making the payment to the assessee, shall verify the certificate in Form No. 36.