Rule 71 — Prescribed authority and form of certificate to be furnished under section 152(5)

Parent Act Section(s): Section 2, Section 152

Full Text

Prescribed authority and form of certificate to be furnished under section 152(5).– 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.

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