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Rule 19AD of Income Tax Rules 1962: Prescribed Authority/Certificate-Sec 80RRB(2)

Rule 19AD : Prescribed authority for section 80RRB(2) and form of certificate under section 80RRB(2)
(Chapter: IV - Tax Exemptions and Reliefs)


(1) For the purposes of sub-section (2) of section 80RRB, 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 from the prescribed authority shall be in Form No. 10CCE.



Extra Notes for Readers:

- Rule 19AD was introduced by the Income Tax (18th Amendment) Rules, 2003, w.e.f. 5-Sep-2003



Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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