RULE 71 INCOME-TAX RULES 2026 Prescribed authority and form of certificate to be furnished under section 152(5) .
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… Read More »