Furnishing of Statement of particulars and certificate under clause (viii) and clause (ix) of sub-section (5) of section 80G or under sub-section (1A) of section 35

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.... under sub-section (1A) of section 35. (1) For the purpose of clause (viii) of sub-section (5) of section 80G and clause (i) to sub-section (1A) of section 35, the prescribed authority shall be the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) as the case may be. (2) Statement of particulars required to be furnished by any research associa....

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....he persons, in a case where the donation is recorded in the name of more than one person and where no proportion is specified by the donors, attribute equally to all the donors. (4) Form No. 10BD, shall be furnished electronically,- (i) under digital signature, if the return of income is required to be furnished under digital signature; (ii) through electronic verification cod....

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....gle or multiple; (b) the procedure to submit correction statement for rectification of any mistake or to add, delete or update the information furnished in Form No. 10BD; and (c) the procedure, formats and standards for the purposes of generation and download of certificates in Form No. 10BE (ii) be responsible for,- (a) formulating and implementing appropriate ....