Rule 190: Donation statement in Form 113 and donor certificate in Form 114
Rule 190 implements section 354(1)(e), (f) and (g) for a registered non-profit organisation or a person referred to in Schedule VII (Table: Sl. No. 1), called the donee. The donee furnishes a statement of particulars of donations for each financial year in Form No. 113 to the Director General of Income-tax (Systems), and issues a certificate to each donor in Form No. 114. Both are due on or before 31 May following the financial year in which the donation is received.
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Bare law
Rule 190 - Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1)
(1) For the purposes of section 354(1)(e) or (f), 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] to the Act (herein referred to as the donee) under section 354(1)(e) or (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; or (b) through electronic verification code in any other case.
(5) The person who is authorised to verify the return of income under section 265, as applicable to the donee, shall verify Form No. 113.
(6) The statement of particulars shall be furnished on or before the 31st May, immediately following the financial year in which the donation is received.
(7) For the purposes of section 354(1)(g), 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.
Rule breakdown
Who must file and to whom
The statement is furnished by a registered non-profit organisation or a person referred to in Schedule VII (Table: Sl. No. 1) to the Act, referred to as the donee. The prescribed income-tax authority for section 354(1)(e) or (f) is the Director General of Income-tax (Systems).
Section 354(1) contains the approval conditions for the purpose of section 133(1)(b)(ii); clauses (e), (f) and (g) concern the statement, the correction statement and the donor certificate.
Form No. 113: content and aggregation
The statement is furnished for each financial year in Form No. 113 and verified in the manner indicated in the form. When aggregating amounts for a person, the donee takes into account all donations of the same nature paid by that person during the financial year.
Where a donation is recorded in the names of more than one person, its value is attributed proportionately; if the donors have not specified a proportion, it is attributed equally to all of them.
Electronic filing and verification
Form No. 113 is furnished electronically, under digital signature if the donee's return of income is required to be furnished under digital signature, and otherwise through electronic verification code.
The form is verified by the person authorised to verify the donee's return of income under section 265.
Form No. 114 donor certificate and deadlines
For section 354(1)(g), the donee furnishes a certificate to each donor in Form No. 114 specifying the amount of donation received from that donor during the financial year.
Both the statement and the certificate must be furnished on or before 31 May immediately following the financial year in which the donation is received. The rule uses "financial year" in these sub-rules and that wording is preserved.
Hypothetical example
Hypothetical: during a financial year, an approved trust receives two cash donations from one donor and a cheque recorded jointly in the names of a married couple, with no proportion stated. In Form No. 113 it aggregates the first donor's two same-nature donations, and attributes the joint cheque equally between the two spouses. It files Form No. 113 electronically and issues Form No. 114 certificates to the donors on or before the following 31 May.
The example assumes the trust is within section 354; whether a donor can claim a deduction depends on the donor-side provisions and is not decided by Rule 190.
Key takeaways
Form No. 113 statement
Filed for each financial year with the Director General of Income-tax (Systems).
Form No. 114 certificate
Issued to each donor for the financial year.
31 May deadline
Both are due by 31 May following the financial year of receipt.
Aggregation and joint donations
Same-nature donations are aggregated; joint donations are apportioned or split equally.
Practical checklist
- Capture donor details for every receipt during the financial year.
- Aggregate same-nature donations per donor before reporting.
- Record the proportion for joint donations, or apply equal attribution.
- File Form No. 113 and issue Form No. 114 by 31 May.
- Use DSC or EVC according to the return-verification requirement.
Avoid
- Do not wait for the return due date; the 31 May deadline is separate.
FAQs
Who receives the Form No. 113 statement?
The Director General of Income-tax (Systems) is the prescribed income-tax authority for section 354(1)(e) or (f).
What is the due date for Form No. 113 and Form No. 114?
On or before 31 May immediately following the financial year in which the donation is received.
How is a joint donation reported?
Proportionately among the persons named; if no proportion is specified by the donors, equally among them.
Is a digital signature compulsory?
Only if the donee's return of income is required to be furnished under digital signature; otherwise electronic verification code is used.
Who verifies Form No. 113?
The person authorised to verify the donee's return of income under section 265.
Glossary
- Donee
- The registered non-profit organisation or Schedule VII (Table: Sl. No. 1) person furnishing the statement under Rule 190.
- Form No. 113
- Statement of particulars of donations under section 354(1)(e) or (f).
- Form No. 114
- Certificate to the donor under section 354(1)(g).