190 — 190. Furnishing of statement of particulars in respect of donation and certificate to donor under Section 354(1).—

190. Furnishing of statement of particulars in respect of donation and certificate to donor under Section 354(1).— — Section 190: Procedures for providing details about donations under Section 354(1) and issuing certificates to donors, including rules for aggregating multiple donations and requirements for digital ... — Rule 190 of IT2025