When penalty under Section 271K may be imposed?
​​​Penalty under Section 271K may be imposed on failure to deliver a statement of donation or on failure to furnish a certificate of donation by the following institutions:

​A research association, university, college or other institutions as referred to in Section 35(1)(ii) or Section 35(1)(iii);
A company referred to in Section 35(1)(iia); or
Any institution or fund referred to in Section 80G.​