Rule 70 requires a certificate in Form No. 36, furnished with the return of income and verified by the person responsible for making the payment, for a deduction claimed under section 151.
70
Rules 2026 · Rule 70
Form of certificate to be furnished under section 151(5)
Rules 60-76
The rule. To claim a deduction under section 151, the assessee furnishes a certificate in Form No. 36 along with the return of income (sub-rule 1). The person responsible for making the payment to the assessee verifies the certificate (sub-rule 2).