https://www.taxtmi.com/acts?id=53496 Prescribed reporting for donations received by a registered non-profit organisation or a person referred to in Schedule VII requires the donee to furnish an annual statement of particulars in Form No. 113 for each financial year under section 354(1)(e) or (f), with the Director General of Income-tax (Systems) acting as the prescribed Income Tax Authority. The donee must aggregate donations by taking all donations of the same nature made by a person during the financial year into account, and where a donation is recorded in more than one donor's name without specified proportions, the value must be attributed equally among the donors. en-us Fri, 20 Mar 2026 18:25:09 +0530 Tue, 07 Apr 2026 17:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53496 Prescribed reporting for donations received by a registered non-profit organisation or a person referred to in Schedule VII requires the donee to furnish an annual statement of particulars in Form No. 113 for each financial year under section 354(1)(e) or (f), with the Director General of Income-tax (Systems) acting as the prescribed Income Tax Authority. The donee must aggregate donations by taking all donations of the same nature made by a person during the financial year into account, and where a donation is recorded in more than one donor's name without specified proportions, the value must be attributed equally among the donors. Act-Rules Income Tax Fri, 20 Mar 2026 18:25:09 +0530 https://www.taxtmi.com/acts?id=53496