Rule 190 requires a registered non-profit organisation or other donee to furnish a statement of donations in Form No. 113 and a certificate to each donor in Form No. 114, both by 31 May after the financial year of receipt.
190
Rules 2026 · Rule 190
Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1)
Rules 131-200
Statement (sub-rules 1 to 6). The prescribed income-tax authority for section 354(1)(e) or (f) is the Director General of Income-tax (Systems). The donee furnishes a statement of particulars for each financial year in Form No. 113, electronically under digital signature or electronic verification code, verified by the person authorised under section 265, on or before 31 May after the financial year in which the donation is received. In aggregating donations for a person, the donee counts all donations of the same nature in the financial year; where a donation is recorded in more than one name and the donors have not specified a proportion, it is attributed equally.
Certificate (sub-rules 7 and 8). For section 354(1)(g), the donee gives the donor a certificate of the amount received from that donor in the financial year in Form No. 114, on or before 31 May after the financial year.