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[Cites 0, Cited by 0] [Section 11O] [Entire Act]

Union of India - Subsection

Section 11O(4) in Income Tax Rules, 1962

(4)Every public sector company or a local authority or an association or institution, as the case may be, who issues a certificate referred to in sub-rule (1) or sub-rule (2) shall send an annual statement of donation received and the details of the project to the National Committee and to each contributor by 30th June, following the financial year in which the amounts are received.