https://www.taxtmi.com/news?id=72053 Registered non-profit organisations must electronically furnish the donation statement and issue the corresponding donor certificate within the prescribed reporting cycle. FN 113 records particulars of voluntary donations received during the tax year, while FN 114 is the acknowledgement or certificate for the donor. Filing is mandatory, requires a valid PAN, and must be done on the e-filing portal. A correction statement may be filed after submission, and a revised certificate may be issued if needed. The reporting process supports verification of donation claims and enables the donor to claim the relevant exemption or deduction in the return of income. en-us Wed, 01 Apr 2026 13:25:42 +0530 Wed, 01 Apr 2026 13:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=72053 Registered non-profit organisations must electronically furnish the donation statement and issue the corresponding donor certificate within the prescribed reporting cycle. FN 113 records particulars of voluntary donations received during the tax year, while FN 114 is the acknowledgement or certificate for the donor. Filing is mandatory, requires a valid PAN, and must be done on the e-filing portal. A correction statement may be filed after submission, and a revised certificate may be issued if needed. The reporting process supports verification of donation claims and enables the donor to claim the relevant exemption or deduction in the return of income. News - Wed, 01 Apr 2026 13:25:42 +0530 https://www.taxtmi.com/news?id=72053