Manager - Finance & Accounts
58323 Points
Joined June 2010
Hey Abhay,
Good question! Here’s the scoop on donors without PAN in Form 10BD:
What to do if the donor doesn’t provide a PAN?
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If donation is Rs. 1 lakh or more, you must report the donor details in Form 10BD even if PAN is not available.
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In place of PAN, you can provide the name and complete address of the donor.
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The Income Tax Department expects all donations above Rs. 1 lakh to be disclosed, PAN or not.
So, you cannot neglect such donations in Form 10BD if they cross the Rs. 1 lakh threshold.
Key points:
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PAN is mandatory for donors giving Rs. 1 lakh or more.
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If PAN is unavailable, provide other identification details (name, address).
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Non-reporting may lead to disallowance of exemption or other compliance issues.
If the donation is less than Rs. 1 lakh, reporting in Form 10BD is not mandatory regardless of PAN.