Draft Rule 190 of the Draft Income-tax Rules, 2026 prescribes the compliance framework for reporting donations and issuing certificates by registered non-profit organisations and specified donees under section 354(1). It designates the Director General of Income-tax (Systems) as the prescribed authority for purposes of clauses (e), (f), and (g) of section 354(1). Every donee is required to furnish an annual statement of particulars in Form No. 113 for each financial year, detailing donations received, with verification in the prescribed manner. While aggregating reportable amounts, the donee must consolidate all donations of the same nature received from a person during the year and, in cases where donations are recorded in multiple names without specified proportions, allocate the amount equally among donors. Form No. 113 must be filed electronically, either through digital signature or electronic verification code, and verified by the person authorised under section 265. The statement must be submitted by 31st May following the financial year of receipt. Additionally, the donee must issue a donation certificate to each donor in Form No. 114 by the same 31st May deadline. The rule standardises reporting timelines, digital filing, and donor certification to ensure transparency and traceability of donations.
Extract of Rule No. 190 of Draft Income-tax Rules, 2026
Rule 190
Furnishing of statement of particulars in respect of donation and certificate to the donor under section 354(1) of the Act.
(1) For the purpose of section 354(1)(e) or 354(1)(f) or 354(1)(g), the prescribed Income Tax Authority shall be the Director General of Income-tax (Systems).
(2) Statement of particulars, required to be furnished by any registered non-profit organisation or a person referred to in Schedule VII [Table: Sl. No. 1] (hereinafter referred to as “donee”) under section 354(1)(e) or 354(1)(f), shall be furnished in respect of each financial year, in Form No. 113 and shall be verified in the manner indicated therein.
(3) The donee shall, while aggregating the amounts for determining the sums received for reporting in respect of any person, —
(a) take into account all the donations of the same nature paid by that person during the financial year; and
(b) proportionately attribute the value of the donation or the aggregated value of all the donations to all the 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. 113 shall be furnished electronically, —
(a) under digital signature, if the return of income is required to be furnished under digital signature;
(b) through electronic verification code in a case not covered under clause (a).
(5) Form No. 113 shall be verified by the person who is authorised to verify the return of income under section 265, as applicable to the donee.
(6) Statement of particulars shall be furnished on or before the 31st May, immediately following the financial year in which the donation is received.
(7) The donee shall furnish the certificate to the donor specifying the amount of donation received from such donor during the financial year in Form No. 114.
(8) The certificate to the donor shall be furnished on or before the 31st May, immediately following the financial year in which the donation is received.
