RULE 31 INCOME-TAX RULES 2026 Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a).
RULE 31 INCOME-TAX RULES 2026 RULE 31 INCOME-TAX RULES 2026 Furnishing of statement of particulars in respect of donation and certificate to donor under section 45(4)(a). 31. (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 section 45(3)(a)… Read More »