Rule 31 makes a donation deduction under section 45(4)(a) conditional on the recipient filing Form No. 15 and giving the donor a certificate in Form No. 16, both by 31 May after the tax year of receipt.
31
Rules 2026 · Rule 31
R&D / agricultural extension / skill development (range 29–40)
Rules 22-48
The condition (sub-rule 1). The deduction for a sum paid to a research association, University, college or other institution under section 45(3)(a), or a company under section 45(3)(b), is not allowed unless the recipient (a) prepares a statement in Form No. 15 for each tax year and delivers it to the Director General of Income-tax (Systems) or a person authorised by him, and (b) gives the donor a certificate of the amount in Form No. 16.
Aggregating donations (sub-rule 2). The recipient takes into account all donations of the same nature paid by that person in the tax year. Where a donation is recorded in more than one name and the donors have not specified a proportion, the value is attributed equally to all the donors.
Verification and deadline. Form No. 15 is verified by the person authorised to verify the return under section 265 (sub-rule 3). Form No. 15 and the Form No. 16 certificate are furnished on or before 31 May following the tax year in which the donation is received (sub-rule 4).