When a nonprofit NGO organization receives donations under 35 ac sections it should provide a receipt to the donor, which makes them to claim their tax exemption. Also, that receipt should be with the date, validity period of 35 ac, and the number of 35ac. The receipt which issued to the donor is FORM 58a which is also called as donation certificate. Now, first of all, you should understand that the Central Government of India is not giving approval of 35 ac for all nonprofit NGO organizations. It shall provide 35 ac approval only for the organization which has the basic object.
Under Section 35ac of Income Tax Act 1961, the donor gets the benefit of 100% tax rebate. A Non Government Organization is made for the welfare of the society. They require some monetary partner to run their welfare identified lives up to expectations. These conglomerations mastermind their stores through donations made to them by the government or different people or corporate figures.
As we already know that an NGO can avail income tax exemption by getting itself registered and complying with certain other formalities, but such registration doesn't provide any benefit to the persons making donations. The Income Tax Act has certain provisions which offer tax benefits to the "donors". All NGOs should avail the advantage of these provisions to attract potential donors. Section 35AC is one of such sections.