Form of certificate to be furnished under section 151(5)

Rule 70 — Form of certificate to be furnished under section 151(5)

Parent Act Section(s): Section 151

Full Text

70. Form of certificate to be furnished under section 151(5). – (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.

Cross-References

Act Sections Referenced

• Section 151

Related Rules

• None

Practical Notes

[To be populated — interpretive notes, circular references, case law pointers]