Form 10BD - Donor without identification number

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Hi All

This is regarding filing of Form 10BD. 
While donation few donors didn't provided a PAN number but we have a name and address of donor. 
Do i have to upload that donations in Form 10BD? or i can neglect that donation while filing form 10BD. Please advise. Thanks.

Replies (1)

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?

  • If donation is Rs. 1 lakh or more, you must report the donor details in Form 10BD even if PAN is not available.

  • In place of PAN, you can provide the name and complete address of the donor.

  • 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:

  • PAN is mandatory for donors giving Rs. 1 lakh or more.

  • If PAN is unavailable, provide other identification details (name, address).

  • 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.



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