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RULE 190 INCOME-TAX RULES 2026 RULE 190 INCOME-TAX RULES 2026 Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1). 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) Statement of particulars, required to be… Read More »