Section 5(2)(ii) in Income Tax Rules, 1962

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Union of India - Subsection

Section 5(2)(ii) in Income Tax Rules, 1962

(ii)the return furnished by the assessee for his income, or the income of any other person in respect of which he is assessable, for any previous year in which the said machinery or plant is acquired, shall be accompanied by a certificate from the Secretary, Department of Scientific and Industrial Research, Government of India, to the effect that such article or thing is manufactured or produced by using such technology (including any process) or other know-how developed in such laboratory or is an article or thing invented in such laboratory ; and

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Union of India - Subsection

Section 5(2)(ii) in Income Tax Rules, 1962