Rule 190 — Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1). Made under s.354 of the Income-tax Act, 2025.
Rule 190 gives effect to Section 354 of the Income-tax Act, 2025. A rule cannot go beyond the section it serves: where the two seem to differ, the section governs.
Sub-rule (1) names the prescribed Income Tax Authority for section 354(1)(e) or (f): the Director General of Income-tax (Systems).
Sub-rule (2) requires the statement of particulars under section 354(1)(e) or (f), to be furnished by a registered non-profit organisation or a person referred to in Schedule VII [Table: Sl. No. 1] — the donee — to be furnished in respect of each financial year in Form No. 113, verified in the manner indicated in it.
Sub-rule (3) governs aggregation. In determining the sums received for reporting in respect of any person, the donee must take into account all donations of the same nature paid by that person during the financial year, and where a donation is recorded in the name of more than one person and the donors specify no proportion, must attribute the value of the donation or the aggregated value of all donations equally to all the donors.
Sub-rules (4) and (5) fix the mode and the verifier. Form No. 113 is to be furnished electronically under digital signature if the return of income is required to be furnished under digital signature, and through electronic verification code in any other case; and the person authorised to verify the return of income under section 265, as applicable to the donee, shall verify it.
Sub-rule (6) fixes the due date for the statement: on or before the 31st May immediately following the financial year in which the donation is received.
Sub-rules (7) and (8) deal with the donor's certificate. For the purposes of section 354(1)(g) the donee shall furnish the certificate to the donor in Form No. 114, specifying the amount of donation received from that donor during the financial year, on or before the 31st May immediately following the financial year in which the donation is received.
A donor's deduction depends on a donation the Department cannot see, and the only party who can see it is the donee. Section 354(1) requires the donee to report and to certify, and leaves the form, the authority and the timing to be prescribed. The rule supplies all three, and adds the aggregation logic that decides what a single donor's reported figure actually is — every donation of the same nature in the year taken together, and joint donations split equally where the donors have not said otherwise. Both the statement and the donor's certificate carry the same 31st May date, so the donor has the certificate for the year in hand.
| What | Figure | The condition on it | Where |
|---|---|---|---|
| Due date for the statement of particulars in Form No. 113 | On or before the 31st May | Immediately following the financial year in which the donation is received | Sub-rule (6) |
| Due date for the certificate to the donor in Form No. 114 | On or before the 31st May | Immediately following the financial year in which the donation is received | Sub-rule (8) |
| Attribution of a donation recorded in the name of more than one person | Equally to all the donors | Where no proportion is specified by the donors | Sub-rule (3)(b) |
The reporting unit is the donor for the year, not the receipt. Sub-rule (3)(a) requires all donations of the same nature paid by the same person during the financial year to be taken together, so a series of small donations is reported as one aggregated figure against that donor. Joint donations are not left to the donee's judgment: where the donors have specified no proportion, sub-rule (3)(b) requires equal attribution, and the proportion the donors do specify governs where they have given one. Both dates are 31st May of the year following the financial year of receipt, so a donee that files the statement but forgets the certificates has left every one of its donors without the document their claim rests on. The filing mode follows the donee's return: digital signature where the return must be signed digitally, electronic verification code otherwise, and in either case verification is by the section 265 person for that donee.
A registered non-profit organisation receives Rs 20,000 from a donor in June and Rs 30,000 from the same donor in December of the same financial year. Under sub-rule (3)(a) it reports Rs 50,000 against that donor in Form No. 113. A separate donation of Rs 1,00,000 is recorded in the names of two spouses with no proportion stated, so sub-rule (3)(b) attributes Rs 50,000 to each. The statement is furnished by 31 May following that financial year, verified by the person authorised under section 265, and each donor is given a Form No. 114 certificate by the same date.
A donor meets it as the Form No. 114 certificate received from the institution, which is the document behind the deduction claimed in his return. The donee meets it as the annual Form No. 113 statement due by 31 May.
take into account all the donations of the same nature paid by that person during the financial year
The statement of particulars shall be furnished on or before the 31st May, immediately following the financial year in which the donation is received.
