These instructions are guidelines to help the taxpayers for filling the particulars in CSV template in Part-B Details of donors and donation relevant to the Financial Year. Ensure to provide the data as per below instructions and in the correct schema only to avoid rejections during processing. The instructions are to be read in conjunction with the set of instructions provided in the Form 10BD “Statement of particulars to be filed by reporting person u/s 80G(5)/35(1A)(i)” instruction page.
In case of any doubt, please refer to relevant provisions of the Income-Tax Act, 1961 and Income Tax Rules, 1962.
Start by downloading a fresh CSV Template for uploading transaction wise “Part-B Details of donors and donation”. Please note that the file size cannot be more than 50 MB.
Field Name
Instruction
Mandatory filed
(Yes/No)
Length of the
character
Sl. No.
Enter the serial number
Yes
Numeric, Non
Negative
Pre
Acknowledgement Number (if
generated
through e-Filing portal –
Applicable only for Original filing) /
Acknowledgement Number
(Applicable for Revised filing)
Enter the Pre-Acknowledgement number generated through e-Filing portal and quoted on the receipt issued to donor at the time of receipt of donation. If no Pre
Acknowledgment has been
generated the field can be left blank.
In case form type is “Revised” then it’s mandatory to provide the ARN of original 10BE which is to be revised.
No
(Original) / Yes
(Revised)
Max 21 Characters
ID Code
Select the ID Code from the
dropdown. It’s required to provide either of PAN/Aadhaar of donor. If both are not available, only then provide other ID Code.
Yes
Refer Annexure-I Table
Unique
Identification
Number
Enter the Unique Identification Number
Yes
Maximum 75
Characters
Section Code
Select the Section Code from the Dropdown
Yes
Refer Annexure-II Table
Unique
Registration
Number (URN)
Enter the Unique Registration Number issuedunder the applicable Section Code
Yes
Maximum 100
characters
Date of Issuance of Unique
Registration
Number
Enter the date of Issuance of Unique Registration Number(Cannot be a future date)
Yes
Enter date in MM DD-YYYY format
Name of donor
Enter the Name of Donor
Yes
Maximum 250
Characters
Address of donor
Enter Address of the donor
No
Maximum 400
characters
Donation Type
Select the donation type from the dropdown
Yes
Refer Annexure-III Table
Mode of receipt
Select the Mode of receipt from the dropdown
Yes
Refer Annexure-IV Table
Amount of
donation (Indian rupees)
Enter the amount of donation
received in INR
Yes
Maximum 14
characters,
Numeric, Non
Negative
Revise/Delete
(Applicable if
form type is
“Revised”)
Select from the dropdown
“Revise/Delete”
Yes
Select from the
dropdown
“Revise/Delete”
If any one field is entered then all other fields of that row shall be mandatory.
Annexures
Annexure I:
ID Code
01-Permanent Account Number
02-Aadhaar Number
03-Tax Identification Number
04-Passport number
05-Elector’s photo identity number
06-Driving License number
07-Ration card number
Annexure II:
Section Code
a) Section 80G
b) Section 35(1)(iia)
c) Section 35(1)(ii)
d) Section 35(1)(iii)
Annexure III:
Donation Type
a) Corpus
b) Specific grant
c) Others
Annexure IV:
Mode of receipt
a) Cash
b) Kind
c) Electronic modes including account payee cheque/draft