RULE 71 INCOME-TAX RULES 2026
Prescribed authority and form of certificate to be furnished under section 152(5) .
71. For the purposes of section 152(5),—
| (a) | the prescribed authority shall be the Controller referred to in section 2(1)(b) of the Patents Act, 1970 (39 of 1970); and | |
| (b) | the assessee shall be required to furnish a certificate in Form No. 37 from the prescribed authority along with the return of income. |
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