Income-tax Rules, 2026

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

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

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.

This rule refers to

§ 152 Deduction in respect of royalty on patents