Section 80G(5)(viii): Under this section, donations made to certain funds, trusts, institutions, or organizations are eligible for deduction from taxable income. However, for such donations to be eligible for deduction, the recipient organization must furnish a statement of donations received in Form 10BD. This form helps the donor in claiming deductions under Section 80G.

Section 35(1A)(i): This section pertains to scientific research donations. Donations made for scientific research are eligible for deduction under this section. Similar to Section 80G, for the donations to be eligible for deduction, the recipient organization must furnish a statement of donations received in Form 10BD.

In both cases, Form 10BD serves as a crucial document for the donor to claim tax deductions. It provides details of the donations made to qualifying organizations, including the name and address of the recipient organization, the amount of donation, and other relevant particulars.

It's important for both the donor and the recipient organization to ensure timely and accurate filing of Form 10BD to facilitate the tax deduction process and to comply with the provisions of the Income Tax Act. If no donation is received during the financial year, the above form is not needed. The last date to submit the statement in Form 10BD is 31st May immediately following the end of the financial year in which the donation was received.