This year onward the method for availing tax deduction under Section 80G on donations made to eligible trusts and institutions has changed. Earlier, the donor only had to provide the receipt obtained from the donee (or recipient) organisation as proof.

From this year, the donor must provide Form 10BE which she should obtain from the donee organisation before May 31. Section 80G amended Section 80G of the Income-Tax (I-T) Act was amended by Finance Act 2021. A new provision was inserted under which every organisation (approved under Section 80G) must file Form 10BD with the I-T ...