From the 2022-2023 financial year (FY23), 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 FY23, the donor must provide Form 10BE which should be obtained from the donee organisation before May 31.
Section 80G amended
Section 80G of the Income-Tax (I-T) Act was amended by the Finance Act 2021 and a new provision was inserted, under which, every organisation (approved under Section 80G) must file Form 10BD with the I-T department. This