6. A Central Fund Administrator shall ensure that a related approved institution of a public character —
(a)
uses any donation which qualifies for deduction under section 37 of the Act in accordance with regulation 3 of the Income Tax (Approved Institutions of a Public Character) Regulations 2004 (G.N. No. S 39/2004); and
(b)
maintains donation records and accounting records in accordance with regulations 5 and 6 of the Income Tax (Approved Institutions of a Public Character) Regulations 2004.