Income-tax Rules, 2026 | Rule 190 of 333

Rule 190 - Donation statement and certificate under section 354(1)

Reviewed by CA Nikhil Gupta · Last reviewed 29 August 2026

Local extract available Legacy mapping: 18AB

190Rule number

1720Local text characters

2Linked Forms

Previous Rule · Rules index · Next Rule

Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

Donation particulars and certificate under section 354. 190. (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) A 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 (the donee) under section 354(1)(e) or (f), shall be furnished in respect of each financial year, in Form No. 113, and verified in the manner indicated therein. (3) In aggregating amounts for reporting in respect of any person, the donee shall 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 without a donor-specified proportion, shall attribute the value equally among all such donors. (4) Form No. 113 shall be furnished electronically - under digital signature if the return of income is required to be furnished under digital signature, or otherwise through electronic verification code. (5) Form No. 113 shall be verified by the person authorised to verify the return of income under section 265, as applicable to the donee. (6) The statement of particulars shall be furnished on or before 31 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 a certificate to the donor specifying the amount of donation received from that donor during the financial year, in Form No. 114. (8) The certificate to the donor shall be furnished on or before 31 May immediately following the financial year in which the donation is received.

Local extract SHA-256: e53fdf645c7328760f8ead7f0ed0aed0541016e6354cb0994129ba43622d546a. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

Rule map

Related sections

Use the title and official text to identify the governing section; no local section reference is asserted.

Related Forms

Form 113 Form 114

Finin2min implementation framework

Trigger and scope

Determine whether the facts fall within the Rule heading and linked section. Verify commencement and the tax year involved.

Evidence and control

Preserve the return, statement, report, certificate, computation, source records and acknowledgement relevant to this Rule.

Consequence

Non-compliance may affect computation, exemption, deduction, procedural validity, reporting, recovery, appeal or penalty depending on the governing section.

Transaction application

Identify the actor, event date, governing tax year or reporting period, authority, document version and every cumulative condition. Record why each limb is satisfied, disputed or not applicable.

Authority, consent and execution

Confirm legal capacity, authorised signatory, digital-signature requirements, professional certification and portal credentials before filing or relying on the document.

Evidence and retention checklist

Retain source data, approvals, computations, correspondence, filing acknowledgement, payment record, amended filing history and the version of the governing instrument used.

Limitation, forum and remedies

Do not assume a general limitation period. Check the specific Act, Rule, notification, portal window, condonation power, appeal route and judicial treatment applicable to the event date.

Cross-law overlays

Check the Income-tax Act, 2025, transition rules, relevant Schedule, tax treaty, Companies Act, GST, FEMA and accounting treatment where the transaction crosses regimes.

Finin2min Q&A

Is this page the notified Rule?

It contains a local statutory extract, but the linked official source and later amendments control.

What should be verified immediately before use?

Effective date, amendment history, forms or utilities, filing channel, authentication method, due date, fees, transition from the 1962 Rules and any judicial interpretation.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Official starting point: www.incometaxindia.gov.in

Page source links

Notification No. 22/2026 / G.S.R. 198(E)

Rule use-check — filing, evidence and currentness

This rule page is a working reference for “Rule 190 - Donation statement and certificate under section 354(1)”. Before using it, verify that the current rule/form text, effective date, portal schema and any amendment or corrigendum still match the transaction or filing period.

Before relying on this page

Confirm the relevant tax year / assessment-year transition and the governing Income-tax Act, 2025 provision.
Match the current notified form/rule with the live e-Filing utility, schema and instruction set; notification and portal availability are separate checks.
Retain computation, supporting schedules, acknowledgements and source documents used for every material field.

Current primary-source checkpoint

Verify against the current official source. Reviewed 22 August 2026; later amendments and portal releases can change the workflow.