Rule 31: Research donation statements and certificates

The rule concerns sums paid to the research association, University, college or other institution referred to in section 45(3)(a), or the company referred to in section 45(3)(b). It is not the general form prescription for every charitable contribution.

For this condition, the stated deduction is not allowed unless the recipient prepares and delivers the annual Form No. 15 statement and furnishes the donor’s Form No. 16 certificate. Check recipient identity and the underlying section 45 eligibility separately.

Form No. 15 is delivered to the Director General of Income-tax (Systems) or the authorised person. Form No. 16 specifies the donation amount and is furnished to the donor. Keep the recipient, tax year and donation particulars consistent across the records.

Form numbers have a specific context here. This rule’s donor certificate should not be confused with an employment salary certificate merely because the number is familiar from another tax framework.

When reporting for a person, include all donations of the same nature paid by that person during the tax year. Reconcile repeated payments to avoid reporting an annual figure that omits a later receipt or counts the same payment twice.

The rule refers to donations of the same nature. Preserve the classification and source records supporting the aggregation rather than treating every unrelated transaction as a donation.

Where the donation is recorded in more than one person’s name, attribute its value or aggregated value proportionately. If donors specify no proportion, attribute equally to all donors.

Hypothetical: a ₹90,000 donation is recorded jointly for three donors without specified proportions. Rule 31 allocates ₹30,000 to each. If an applicable proportion is specified, use that proportion instead of automatically dividing equally.

The person authorised to verify the return of income under section 265 verifies Form No. 15. Both the statement and the donor certificate must be furnished on or before 31 May immediately following the tax year in which the donation is received.

For donations received in tax year 2026–27, that stated annual deadline is 31 May 2027, subject to checking any applicable official extension. It is not calculated separately as twelve months from each individual donation date.

The recipient should reconcile receipts, donor attribution, the annual statement, certificate values and submission evidence. The donor should retain the certificate and payment records and check its own deduction conditions.

A certificate does not by itself resolve every eligibility condition under section 45, and the reporting requirement should not be omitted merely because a payment receipt already exists.