Ab se, AY 2026-27 ke liye Section 80G ke tehat charitable donations par tax benefit claim karne ke liye aapko specific transaction details jaise reference number aur IFSC code dena hoga. Income Tax Department ne yeh change verification ko automate karne aur manual errors kam karne ke liye kiya hai. Investors aur taxpayers ko dhyan dena hoga ki donation receipts aur bank statements naye rules ke hisaab se ho, warna scrutiny ho sakti hai.
Income Tax Department ne Assessment Year 2026-27 ke liye Section 80G ke tahat deductions claim karne wale taxpayers ke liye reporting requirements aur strict kar di hain. Pichhle saalon mein, taxpayers ko tax benefit ke liye sirf total donation amount declare karna padta tha. Lekin ab, updated norms ke according, claimants ko UPI, NEFT, RTGS, IMPS, ya cheque payments ke liye transaction reference number aur bank ke IFSC code jaisi details provide karni hongi.
Yeh change tax authority ke technology-driven compliance framework ki taraf badhne ka hissa hai. Verifiable digital payment trail ki requirement se, department ka maksad donation claims ko actual bank records se automatically match karna hai. Isse manual verification par nirbharta kam hogi aur tax discrepancies ka scope bhi ghataega.
Filing Process par Asar
Yeh naye disclosure requirements individuals dwara use kiye jaane wale sabse common ITR forms, jaise ITR-1, ITR-2, ITR-3, aur ITR-4 par lagu honge. Kyunki charitable donations aam taur par Annual Information Statement (AIS) ya Form 26AS mein nahi dikhti hain, isliye proof ka pura bojh taxpayer par hi hoga. Isliye, taxpayers ko yeh ensure karna hoga ki har donation claim valid receipts se backed ho aur unke bank statement se match kare.
Tax experts ka kehna hai ki is change se accurate documentation ka importance aur badh gaya hai. Agar return mein di gayi information bank records ya charitable institution dwara issue ki gayi receipts se match nahi karti hai, toh system-generated clarification requests aa sakti hain ya processing delays ho sakti hain. Kuch cases mein, incorrect ya incomplete details ke karan assessment ke dauraan deduction ko disallow bhi kiya ja sakta hai.
Taxpayers ke liye Practical Steps
Smooth filing experience ke liye, taxpayers ko apne financial records pehle se organize karne chahiye. Agar specific transaction details missing hain, toh yeh generally internet banking portals, UPI application history se mil sakti hai, ya phir charitable institution se duplicate acknowledgments maangi ja sakti hain. Yeh verify karna bhi zaroori hai ki recipient organization ke paas Section 80G ke tahat valid registration ho, kyunki approved entities ko ki gayi donations par tax benefit nahi milta. Un employees ke liye jinka tax source par deduct hota hai (TDS), yeh zaroori hai ki Form 16 mein accounted donations ITR mein enter ki gayi final details se align karein. Jo investors aksar social causes ko donate karte hain, unhein yeh transaction records ko apne primary investment documents ki tarah hi carefully manage karna chahiye taki unnecessary tax scrutiny se bacha ja sake.