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:
Mode of Receipt: One of the following shall be mandatorily given:
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
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Contributions are exempted from income tax in India under section 80G and 35AA. The receipts will be issued to the contributors from IRAA office.