https://www.taxtmi.com/acts?id=53377 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. en-us Fri, 20 Mar 2026 17:53:51 +0530 Mon, 06 Apr 2026 17:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53377 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. Act-Rules Income Tax Fri, 20 Mar 2026 17:53:51 +0530 https://www.taxtmi.com/acts?id=53377