Certificate requirement for section 35AC contributions: issuers must use Forms 58A/58B and submit annual donor reports. The amendment requires that certificates under section 35AC be issued in Form 58A (payment) or Form 58B (expenditure). Certificate issuers-public sector companies, local authorities or associations/institutions-must deliver an annual Report to the Secretary, National Committee by 31st March each financial year detailing project progress and, for each contributor, name, address, PAN/G.I.R. number, contribution amounts, recipient project, total contributions in the previous year, and the project's total cost as approved by the National Committee. Issuers must also send an annual statement of donations and project details to the National Committee and to each contributor by 30th June following the relevant financial year.