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    <title>When penalty under Section 271K may be imposed?</title>
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    <description>Penalty under Section 271K applies for failure to deliver a statement of donation or to furnish a certificate of donation by specified entities, including research and educational institutions, companies eligible for donation-related deductions, and institutions or funds that qualify for donation deduction status; the sanction is triggered by non-delivery of the prescribed statement or non-furnishing of the prescribed certificate.</description>
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      <description>Penalty under Section 271K applies for failure to deliver a statement of donation or to furnish a certificate of donation by specified entities, including research and educational institutions, companies eligible for donation-related deductions, and institutions or funds that qualify for donation deduction status; the sanction is triggered by non-delivery of the prescribed statement or non-furnishing of the prescribed certificate.</description>
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