Deduction certificate requirement under income tax rules links Form No. 36 filing with verification by the payer.

Claim of deduction under section 151 requires the assessee to furnish a certificate in Form No. 36 along with the return of income. The person responsible for making the payment to the assessee must verify the certificate in Form No. 36, making the prescribed form and its verification part of the deduction claim mechanism under the Income-tax Rules.

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