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IndiaTax & ComplianceUpdated: Sep 13, 2026
Direct Answer
You cannot claim an 80G deduction without the PAN of the NGO. As of recent amendments, the NGO must file Form 10BD, and donors must download Form 10BE as proof. The donation should also appear in your AIS if done correctly.
The New Rules for 80G
The Income Tax Department has made the 80G deduction process similar to TDS. Earlier, a receipt with a stamp was enough. Now, the trust must upload your details.
What You Must Do
- Request Form 10BE: Contact the NGO and ask for your Form 10BE Certificate of Donation.
- Check AIS: If the NGO filed their returns, the donation amount will automatically populate in your AIS and ITR.
If the NGO is unregistered or refuses to provide their PAN, the donation is not tax-deductible. Do not fake the PAN, as the CPC will match the entries and issue a mismatch notice.