Tax treatment of disaster relief donations requires audited separate accounts and administrative determination, with opportunity to respond. The Director General of Income-tax (Exemptions) is the prescribed authority to receive audited separate accounts and the audit report in Form No. 10AA from charitable trusts, funds or institutions for earthquake relief; the Director General will determine whether donations are taxable under clause (23C) of section 10 or section 12 and their extent, must afford an opportunity to the assessee if findings are adverse, and must notify the Assessing Officer within one month.