71 — 71. Prescribed authority and form of certificate to be furnished under section 152(5)
IT Rules
Original Rule Text
71. Prescribed authority and form of certificate to be furnished under section 152(5) — This section provides details about the prescribed authority and form of certificate required under section 152(5) as per the Patents Act, 1970 in India for furnishing along with the return of income... — Rule 71 of IT2025