Compliance Requirements for Issuing Form 10BE and Filing Form 10BD in the Absence of Donor PAN under Section 80G

Budget & Grant Management
1

Our organisation is registered under Section 80G. What is the correct procedure for filing Form 10BD and issuing Form 10BE if a donor does not have a PAN card, or if we do not have the donor’s PAN details? Are we still required to include such donors in Form 10BD and issue Form 10BE? If the PAN is not available, can we enter “PAN not available” in the filing?

2

Thanks. Unique Identification Number of the donor is a mandatory field. So if PAN is not available, obtain any other UIN, see instruction #4 in Form 10BD attached.

CS Sharad Bhargava

Form-10BD.pdf (152.3 KB)

1 Like
3

Thank you for your reply, just wanted to clarify one more thing:
While filing Form 10BD, if a donor has made multiple contributions during the financial year, should we consolidate all payments under a single entry for that donor and issue a single Form 10BE for the total amount, or should each transaction be shown separately?

Also, in such cases, if the mode of payment varies, for example, some payments made in cash and others through online transfer, how should we reflect this in Form 10BD and 10BE? Similarly, if a member pays their membership fee in instalments, with part paid in cash and the remaining online, should we report this as a combined donation or as separate entries based on mode and date?

4

Thanks

  1. Multiple contributions can be clubbed for the entire financial year for a donor and reported.
  2. If contribution is through cash and bank, show two entries for the same donor, one consolidated for cash and another for Bank.

However, you have missed the filing deadline, please note there is a penalty of Rs.200 per day for delayed submission.

CS Sharad Bhargava