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Rule 19AC of Income Tax Rules 1962: Form of Certificate-Sec 80QQB(3)

Rule 19AC : Form of certificate to be furnished under sub-section (3) of section 80QQB
(Chapter: IV - Tax Exemptions and Reliefs)

(1) The certificate, which is required to be furnished by the assessee under sub-section (3) of section 80QQB from a person responsible for making payment to the assessee, shall be in Form No. 10CCD.

(2) The certificate in Form No. 10CCD duly verified by the person responsible for making the payment to the assessee is required to be furnished along with the return of income.

Extra Notes for Readers:

- Rule 19AC was introduced by the Income Tax (19th Amendment) Rules, 2003, w.r.e.f. 1-Apr-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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