All approved NGOs are required to issue a certificate to the donor for all contributions & receipts under section 35AC. The certificate is to be issued in Form 58A.

This certificate will enable the donor to claim exemption from its taxable income. Further, the NGOs should also send an Annual Report to the National Committee indicating the progress of the work relating to the project/scheme and the following informations in respect of each contributor :

1. name of the contributors & their addresses.
2. PAN
3. amount of contributions
4. the project/scheme for which the contribution is made.
5. total amount of contribution received during the year.
6. A certificate has to be issued to the donor in Form 58A. This certificate will enable the donor to claim exemptions.
7. total cost of the project approved by the National Committee.
8. Section 35AC provides deduction from income from business and profession. Similar deduction is also available u/s 80GGA, for assessees having income from other heads.