The process of claiming a donation deduction under Section 80G of the Income Tax Act was a self-managed process earlier. The individual had to make the donation, and the institution that was eligible to give the tax credit would issue a receipt. This receipt was all that was required to claim the benefit.
In recent years, the process has changed, and the individual now needs a Form 10BE that has been issued in order to claim the benefit. It is important to be aware of the details of this form so that they are able to file their returns smoothly.
Form 10BE
One of the key aspects of Form 10BE is that this has all the details related to the donation that has been made. The details of the donee, which is the entity that has received the donation, is present along with all the information about the donor and the donation.
The details about the donee would include the permanent account number, name, and address of the institution, along with the unique registration number. At the same time, the amount that has been donated, the PAN of the donor, the name and address, plus the financial year to which this pertains, will be present. There is also another detail in the form of an ARN on the Form 10BE that is available on the form, and this is a unique number that is generated when the certificate is issued. This is a key requirement that has to be entered into the tax return for the credit for the donation to be allowed to the donor.
Process Behind The Form
There is a difference between a receipt that is issued by a donation-receiving institution and Form 10BE because this form is actually downloaded from the website of the Income Tax Department. This means that the tax department, based on the information that has been filed with it, will generate the form that has to be downloaded by the donee institution and then sent to the donor or the person who has made the donation.
For the individual taxpayer, this means that they have to wait for the certificate to come from the donee institution before they file their return. The other point is that the donee institution has to file a Form 10BD with the tax department, which has all the details of the donations received during the year and becomes the basis for the issuance of the Form 10BE.
Details Have To Be Correct
The individual who has given the donation has to ensure that they have given their correct details, including the PAN when they have made the donation. This will ensure that the right details are then uploaded to the tax department, on the basis of which the Form 10BE will be generated. If this form is not present, then it is not possible to claim the benefit of the deduction under Section 80G at the time of the filing of the return. This is why one also has to ensure that this form is received from the donee institution in time for them to include it in their return.
Often, what happens is that the individual taxpayer is unaware of the requirement of this form and just uses the receipt to claim the deduction. This effort will not be successful, and they will need the details of Form 10BE, especially the ARN. The other factor is that often the individual taxpayer is in a hurry to file their return, but the process gets held up until the time that they receive the form from the institution.
Arnav Pandya is founder Moneyeduschool
The views expressed here are those of the author and do not necessarily represent the views of BQ Prime or its editorial team.
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