Rules

70. Form of certificate to be furnished under section 151(5).

70. Form of certificate to be furnished under section 151(5). –

(1) For the purposes of claim of deduction under section 151, the assessee shall be required to furnish a certificate in Form No. 36 along with the return of income.

(2) The person responsible for making the payment to the assessee, shall verify the certificate in Form No. 36.

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