Do we need PAN number mandatory to donate to a NGO or Aadhar Number also works?

General
1

Do we need PAN number mandatory to donate to a NGO or Aadhar Number also works?

2

Adhaar is also recognised as a Unique Identification Number (UIN) for reporting donation by the NGO in Statement of Donation in Form 10BD.

CS Sharad Bhargava

3

Thanks.

  1. Somone without a PAN also can donate
  2. Someone with an Aadar who is younger than 18 also can donate ?
4

Answer

  1. Yes, but will not be able to claim 80G benefit without PAN.
  2. Either PAN or Adhaar can be provided for identification and reported in Form 10BD by NGO. If the Adhaar holder is a minor and also has PAN, clubbing of income in hands of guardian will apply in which case 80G benefit will be claimed by guardian.

CS Sharad Bhargava