Rule 71 names the Controller under the Patents Act, 1970 as the prescribed authority for section 152(5) and requires a certificate from that authority in Form No. 37 to be furnished with the return of income.
71
Rules 2026 · Rule 71
Prescribed authority and form of certificate to be furnished under section 152(5)
Rules 60-76
The rule. For section 152(5): (a) the prescribed authority is the Controller referred to in section 2(1)(b) of the Patents Act, 1970; and (b) the assessee furnishes a certificate in Form No. 37 from that authority with the return of income.