What kind of donation is eligible for tax deduction?
The donation must be a donation of money. Payments for purchase of lottery tickets or raffle tickets; admission tickets for charity shows; a grave space; goods in bazaar and services such as saying prayers, reservation of a space for ancestral worship were not eligible for tax deduction.
Do I have to retain supporting documents to substantiate my claims for deduction of donations?
Yes, when you make donations, you are advised to obtain receipts from the recipients and retain them for a period of 6 years after the expiration of the year of assessment in which the donations were made. You need not attach any supporting documents at the time of submission of your Tax Return - Individuals. You are required to produce receipts for examination if your case is selected for review.