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of <h1>Form 10BD Required for Compliance Under Sections 80G(5)(viii) & 35(1A)(i) of Income-tax Act, 1961</h1> Form No. 10BD is an e-form required to be filed by a reporting person under the Income-tax Act, 1961, specifically under clause (viii) of sub-section (5) of section 80G and clause (i) to sub-section (1A) of section 35. This form is mandated by the notification issued on March 26, 2021, effective from April 1, 2021, with further amendments as per the notification dated May 9, 2022. The form pertains to the statement of particulars that need to be submitted for compliance with the specified sections of the Income-tax Act.
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