To avail benefit of 50% deduction under section 80G where donee is required to be approved under section 80G(5) (vi), Permanent Account Number (PAN) is mandatory in e-filing. Without PAN of donee e-filing can not be completed.
While reading above information, it is a common question that what is 80G (vi). To know regarding 80G (5) (vi), the detail of section 80G as per Income Tax Act is given as under :-
80G (5) (vi) can be read as below
(5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of Sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely :—
(vi) in relation to donations made after the 31st day of March, 1992, the institution or fund is for the time being approved by the Commis-sioner in accordance with the rules15 made in this behalf
Picture view of e-filing sheet showing PAN mandatory is marked as under: -
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