Certificate requirement under section 152(5) mandates Form No. 37 from the prescribed authority with the return of income. For the purposes of section 152(5), the prescribed authority is the Controller referred to in section 2(1)(b) of the Patents Act, 1970. The assessee must ... Summary
Certificate requirement under section 152(5) mandates Form No. 37 from the prescribed authority with the return of income.
For the purposes of section 152(5), the prescribed authority is the Controller referred to in section 2(1)(b) of the Patents Act, 1970. The assessee must furnish a certificate in Form No. 37 from that authority along with the return of income.
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