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    <title>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</title>
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    <description>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.</description>
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