Rule – 19AD, Prescribed authority for purposes of sub-section (2) of section 80RRB and form of certificate to be furnished under sub-section (2) of section 80RRB

Published by Law@HostBooks at Last Updated on August 9th, 2018 at 4:23 pm Published on March 19, 2018

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²⁰[19AD. (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)²¹.

(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.]

Reference: www.incometaxindia.gov.in