Prescribed authority and form of certificate to be furnished under section 152(5)

Prescribed authority and form of certificate to be furnished under section 152(5) .

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.