Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a)

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....1 ] Sub-rule (1): Conditions to allow deduction • The deduction in respect of any sum paid to • the research association, University, college or other institution referred to in 45(3)(a) or • the company referred to in 45(3)(b) • shall not be allowed, unless such research association, University, college or other institution or company (a) ....