UIN for making contribution to NGO

Yes it is mandatory

Can you share the notification please

I think answer to this lies in section 115bbc

if you dont provide identification then it becomes anonymous donation, which is prejudicial to the ngo.
for this reason they insisit for identification

I think If they want deduction u/s 80G they should provide those datails.

Yes that view is also valid.
cant clearly make out from whose view point is Vbhu asking i.e., from contributor's view point or ngo.

nevertheless from both angles, it is required to provide identification

Yes contributor will have to provide if he wants deduction u/s. 80G. I am asking from the point of view of the NGO. Does IT dept. requires NGO to collect UIN from the contributor mandatorily? Is there a new notification in this regard?

Anonymous donations are taxable for trust or institutions at the rate of 30%, However, from the assessment year 2010-11, anonymous donations are taxable only to the extent such donation exceeds Rs. 1,00,000 or 5% of total donations received by the trust, whichever is higher.

Anonymous donations itself saying that donor details are not available. that means donor donates amount with out disclosing his details. as said by VEER.

when act says about anonymous donations and it's taxability that means NGO can accept the same. that means there is no mandatory requirement on NGO to collect UIN.

This is my understanding.

As i said previously, 115bbc requires identification.
further the department is rolling out a new reporting mechanism wherein ngo have to report each contribution received. it will be similar to tds returns.
thereafter the contributors will have such contributions displayed on their 26AS.

for effective functioning of such mechanism it will be necessary to have identification of donors.

Okay. thank you veer for your information.

ThaNk you every one. Veer do you have this notification?