Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Donation certificate compliance: annual reports with contributor details and deadline for statements to committee and donors. Public sector companies, local authorities and qualifying associations or institutions issuing certificates under section 35AC must use prescribed certificate forms, deliver an annual progress report to the Secretary of the National Committee by 31st March listing, for each contributor, name and address, PAN/GIR number, contribution amount, project, previous-year contributions total and National Committee approved total cost with approval date, and must send an annual statement of donations and project details to the National Committee and each contributor by the annual deadline following the financial year in which amounts were received.
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Donation certificate compliance: annual reports with contributor details and deadline for statements to committee and donors.
Public sector companies, local authorities and qualifying associations or institutions issuing certificates under section 35AC must use prescribed certificate forms, deliver an annual progress report to the Secretary of the National Committee by 31st March listing, for each contributor, name and address, PAN/GIR number, contribution amount, project, previous-year contributions total and National Committee approved total cost with approval date, and must send an annual statement of donations and project details to the National Committee and each contributor by the annual deadline following the financial year in which amounts were received.
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