Rule-19AD (of Income Tax Rules, 1962), Prescribed authority for purposes of sub-section (2) of section 80RRB (of Income Tax Act, 1961) and form of certificate to be furnished under sub-section (2) of section 80RRB (of Income Tax Act, 1961)
Rule-19AD (of Income Tax Rules, 1962), Prescribed authority for purposes of sub-section (2) of section 80RRB (of Income Tax Act, 1961) and form of certificate to be furnished under sub-section (2) of section 80RRB (of Income Tax Act, 1961)
Prescribed authority for purposes of sub-section (2) of section 80RRB (of Income Tax Act, 1961) and form of certificate to be furnished under sub-section (2) of section 80RRB (of Income Tax Act, 1961) .
(1) For the purposes of sub-section (2) of section 80RRB (of Income Tax Act, 1961), the prescribed authority shall be the Controller, referred to in clause (b) of sub-section (1) of section 2 of the Patents Act, 1970 (39 of 1970).
(2) The certificate, which is required to be furnished by the assessee under sub-section (2) of section 80RRB (of Income Tax Act, 1961) from the prescribed authority shall be in Form No. 10CCE.]
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