Income-tax Rules, 2026

Rule 72The prescribed authority and form of certificate to be furnished under sections 151(6) and section 152(6)

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

For the purposes of sections 151(6) and 152(6),–

(a)the prescribed authority shall be the Reserve Bank of India or another authorised authority under current laws regulating foreign exchange transactions; and

(b)the certificate shall be furnished in Form No. 38.

This rule refers to

§ 152 Deduction in respect of royalty on patents

§ 151 Deduction in respect of royalty income, etc., of authors of certain books other than text-books

§ 152 Deduction in respect of royalty on patents