Donation as per WILL, Income Tax

[Ethirajan Parthasarathy]

In case 12A registered Trust gets certain amount from executor of a WILL stating that the deceased has bequeathed amount in the WILL to be given to specified NGO.

My query is whether NGO is right in issuing receipt for donation in the name of deceased and quote his / her PAN while filing return of donation in Form No 10BD

Posts / Replies

[DR.MARIAPPAN GOVINDARAJAN]

In my view it is not required.