FCRA return: Actual income or the receipts

Shiraz Ahmed (Freelance Accounting) (35 Points)

08 April 2023  

An NGO collects donation through a Payment Gateway on its website.

However, the gateway transfers the amount to the NGO after deducting their commissions from each donation, but the 80G certificate is issued for the full amount on behalf of the NGO.

I want guidance regarding what amount is to be shown as receipts in the FCRA Quarterly Return, the amount paid by the donor or the amount received by the NGO.