Section 12AB(1A)(ii) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(ii)furnishes to the donor, a certificate specifying the amount of donation in such manner, containing such particulars and within such time from the date of receipt of sum, as may be prescribed.";(X)in section 35AC, with effect from the 1st day of November, 2020,-