Rule 71: For the purposes of section 152(5),— (a) the prescribed authority shall be the Controller referred t
Is rule Income-tax Rules, 2026 ke andar specific prescribed forms ke bare mein hai. section 152(5), section 2(1)(b) ke under form-based compliance follow karna chahiye.
On this page
Bare law
Rule 71 - For the purposes of section 152(5),— (a) the prescribed authority shall be the Controller referred to in section 2(1)(b) of the Patents Act, 1970 (39 of 1970); and (b) the assessee shall be required to furnish a certificate in Form No. 37 from the pr
71. For the purposes of section 152(5),— (a) the prescribed authority shall be the Controller referred to in section 2(1)(b) of the Patents Act, 1970 (39 of 1970); and (b) the assessee shall be required to furnish a certificate in Form No. 37 from the prescribed authority along with the return of income.
Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6) .
Rule breakdown
71. For the purposes of section 152(5),— (a) the prescribed authority shall be the Controller referred to in section 2(1)(b) of the Patents Act, 1970 (39 of 1970); and (b) the assessee shall be required to furnish a certificate in Form No. 37 from the prescribed authority along with the return of in
Prescribed authority and form of certificate to be furnished under section 151(6) and section 152(6) .
Key takeaways
Legal Provision
Yeh rule section 152(5), section 2(1)(b) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 152(5), section 2(1)(b) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Prescribed Form
Rule me specified form fill karna mandatory hai, uske bina application invalid hogi.
- Self-declaration ya anya form valid nahi hogi
- Form ke instructions carefully follow karein
- Supporting documents attach karna chahiye
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
FAQs
Is rule section 152(5), section 2(1)(b) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 152(5), section 2(1)(b) ke under delegated legislation hai aur Income-tax Rules, 2026 ka part hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Isme kaunsa form use karna hai?
Rule me specific prescribed form ka use bataya gaya hai. Form Appendix mein diya gaya hai ya relevant authority se available hai. Sahe format mein bharna zaroori hai.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.