RULE 70 INCOME-TAX RULES 2026 Form of certificate to be furnished under section 151(5) .
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… Read More »