31 — 31. Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a)

31. Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)

(a) — "Section 45(4)

(a) requirements: Preparing and delivering a Form No. 15 statement and certificate in Form No. 16 for donations, considering all same-nature donations made during the tax year and propo... — Rule 31 of IT2025