Section 35(1A)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 35(1A)(ii) in The Income Tax Act, 1961

(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.] [Ins. by the Act. No. 38 of 2020, w.e.f. 1-4-2021. Earlier, sub-section (1A) was Ins. by the Act No. 12 of 2020, w.e.f. 1-6-2020 and later on Omtt. by the Act. No. 38 of 2020, w.r.e.f. 1-6-2020.]

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Union of India - Subsection

Section 35(1A)(ii) in The Income Tax Act, 1961