Form 16: Certificate of donation under section 45(4)(a)
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Certificate of donation under section 45(4)(a).
The approved donee provides the donor’s donation certificate, linked to the donee’s approval and reported donation.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor New Form is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 31; Section 45(4). Physical PDF pp 315-315; printed Gazette pp 1847-1847.
Rule 31 — connected rule text
31. Furnishing of statement of particulars in respect of donation and certificate to donor under secti on 45(4)(a).– (1) For the purposes of section 45(4)(a), the deduction in respect of any sum paid to the research association, University, college or other institution referred to in 45(3)(a) or the company referred to in 45(3)(b) shall not be allowed, unless such research association, University, college or other institution or company–– (a) prepares statement in Form No. 15 for each tax year and deliver or cause to be delivered to the Director General of Income-tax (Systems) or the person authorised by him; and [PDF PAGE 25] [भाग II—खण् ड 3(i)] भारतकाराजपत्र:असाधारण 1557 (b) furnish to the donor, a certificate specifying the amount of donation in Form No. 16 (2) The research association, University, college or other institution or company 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 tax 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. (3) The person who is authorised to verify the return of income under section 265 shall verify Form No. 15. (4) Statement of particulars in Form No. 15 and the certificate to the donor in Form No. 16 shall be furnished on or before the 31st May, immediately following the tax year in which the donation is received.
Completed field illustration
Fictional data, not for filing. The fictional institution supplies a model donation-certificate field illustration to the first donor.
| Form field / block | Completed fictional entry |
|---|---|
| Donee / address / PAN | Example Research Institution / 10 Model Road, Pune / synthetic ZZZCE0000Z |
| Notification / approval number | MODEL-APPROVAL-015 - hypothetical |
| Tax year | 2026-27 |
| Donor name / PAN | Priya Sharma / synthetic ZZZPS0000Z |
| Donation amount / date / mode | Rs 50,000 / 15 May 2026 / bank transfer |
| Receipt / certificate reference | MODEL-RCPT-01 / MODEL-CERT-016 |
| Contact | donations@example.invalid / 0000000000 |
| Authorised person / signature | Model officer / NOT SIGNED |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- Rs 50,000 agrees with the first donor row of the Form 15 illustration.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 31. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 16 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.