FAQ: May tax deductible receipts be issued retroactively?

No, the IT Act does not allow for section 18A to be approved retroactively. Receipts for tax deductible donations may only be issued in respect of bona fide donations received on or after the date of the notification of approval as a PBO under section 30 and 18A of the IT Act issued by the TEU, which contains the reference number allocated to the organisation for section 18A purposes.

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