With reference to the Notification No - 19/2021 issued by CBDT (Ministry of Finance) dated 26/03/2021, all donations/contributions made to Sec 80G Account requires mandatory disclosures of the following documents:
Unique identification number of the donor: One of the following shall be filled mandatorily along with the name of such ID:
a. If PAN or Aadhaar number is available, one of that should be mandatorily filled
b. If neither PAN nor Aadhaar is available, one of the following should be mandatorily filled:
(i)Type of Identification Code Taxpayer Identification Number of the country where the person resides; or
(ii)Passport number; or
(iii)Elector's photo identity number; or
(iv)Driving License number; or
(v)Ration card number.
Donation Type: One of the following shall be mandatorily given along with the detailed description of the purpose of donation:
1.Corpus
2.Specific
3.Others
Mode of Receipt: One of the following shall be mandatorily given:
1.Cash
2.Kind
3.Electronic modes including account payee cheque/draft
4.Others (Kindly Specify)
Note: As per the Income Tax Act, 1961 and Income Tax Rules, 1962, all donations u/s 80G will be
received under
IIT (ISM) Alumni Fund Account Click Here To Donate
Contributions are exempted from income tax in India under section 80G and 35AA. The receipts will be issued to the contributors from IRAA office.