Income Tax Law
Rules 2026/ Rule 70
Income-tax Rules, 2026

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

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026
(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.
This rule refers to
§ 151 Deduction in respect of royalty income, etc., of authors of certain books other than text-books
§ 151 Deduction in respect of royalty income, etc., of authors of certain books other than text-books