Section 190 — Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1)

(1) For the purposes of section 354(1)(e) or (f), the prescribed Income Tax Authority shall be the Director General of Income-tax (Systems).
(2) Statement of particulars, required to be furnished by any registered non-profit organisation or a person referred to in Schedule VII [Table: Sl. No. 1] to theAct (herein referred to as the donee) under section 354(1)(e) or (f), shall be furnished in respect of each financial year, in Form No. 113 and shall be verified inthe manner indicated therein.
(3) The donee shall, while aggregating the amounts for determining the sums received for reporting in respect of any person, —
(a) take into account all the donations of the same nature paid by that person during the financial year; and
(b) proportionately attribute the value of the donation or the aggregated value of all the donations to all the persons, in a case where the donation isrecorded in the name of more than one person and where no proportion is specified by the donors, attribute equally to all the donors.(4) Form No. 113 shall be furnished electronically —
(a) under digital signature, if the return of income is required to be furnished under digital signature; or
(b) through electronic verification code in any other case.
(5) The person who is authorised to verify the return of income under section 265, as applicable to the donee, shall verify Form No. 113.
(6) The statement of particulars shall be furnished on or before the 31st May, immediately following the financial year in which the donation is received.
(7) For the purposes of section 354(1)(g), the donee shall furnish the certificate to the donor specifying the amount of donation received from such donorduring the financial year in Form No. 114.
(8) The certificate to the donor shall be furnished on or before the 31st May, immediately following the financial year in which the donation is received.