Filing of statement of donation by donee to cross-check claim of donation by donor

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....donations or certain sum for utilisation towards their objects or activities in respect of which the payer, being the donor, gets deduction in computation of his income. At present, there is no reporting obligation by the exempt entity receiving donation/ any sum in respect of such donation/ sum. With the advancement in technology, it is now feasible to standardise the process through which one-to....

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....(46) of section 10 shall be allowed to an entity even if it is registered under section 12AA subject to the condition that the registration shall become inoperative. If the entity wishes to make it operative in the future, it will have to file an application and then it would not be entitled for deduction under clause (46) from the date on which the registration becomes operative. (ii) the regis....

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....ly for approval and on doing so, the approval, registration or notification in respect of the entity shall be valid for a period not exceeding five years at one time. (v) application for approval under section 80G shall be made to Principal Commissioner or Commissioner. (vi) an entity making fresh application for approval under clause (23C) of section 10, for registration under section 12AA, f....