Form No. 10BD - Statement of particular to be filed by reporting person under clause (viii) of sub-section (5) of section 80G and clause (i) to sub-section (1A) of section 35 of the Income-tax Act, 1961
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Form 10BD: reporting persons must itemise donor identifiers, deduction category, donation type, mode and amount. Form 10BD requires reporting-person identification, reporting period, and itemised donor entries showing a unique donor identifier, deduction category, donation type, mode of receipt and amount; separate rows must be used for donations that differ by deductible category, type or mode, and the reporting person must verify the form with a signed declaration and provide PAN and current contact details.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Form 10BD: reporting persons must itemise donor identifiers, deduction category, donation type, mode and amount.
Form 10BD requires reporting-person identification, reporting period, and itemised donor entries showing a unique donor identifier, deduction category, donation type, mode of receipt and amount; separate rows must be used for donations that differ by deductible category, type or mode, and the reporting person must verify the form with a signed declaration and provide PAN and current contact details.
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