If you claim tax exemption on donations under Section 80G in the Income Tax Return (ITR), then this time you will have to be more careful than before. In the new ITR form released for the assessment year 2026-27 (AY 2026-27), the Income Tax Department has made it mandatory to provide additional information for claims related to 80G. Its purpose is to digitally verify donation claims and prevent fake claims.
What has changed?
Now it is not enough to just tell how much amount you have donated. If you have donated through UPI, NEFT, RTGS, IMPS or cheque, you may also have to provide the transaction reference number of that payment and the IFSC code of the bank making the payment in the ITR. This means that the Income Tax Department will now be able to check the complete record of payment along with the amount of donation.
In which ITR forms will the rule apply?
This new disclosure has been added to all those ITR forms in which tax deduction can be claimed under Section 80G. These include ITR-1, ITR-2, ITR-3 and ITR-4. Its format may be slightly different in different forms, but the information sought will remain almost the same.
Why was this change made?
According to experts, the Income Tax Department is now making extensive use of Artificial Intelligence (AI), data analytics and digital verification. Data received from banks, employers and other financial institutions is matched with the information given in the ITR. In such a situation, giving wrong or incomplete information may delay the processing of the return or the claim of tax exemption may also be rejected.
Keep these documents ready before filing ITR
Taxpayers availing tax exemption under 80G should keep donation receipt, bank statement or payment confirmation, transaction reference number and IFSC code of the bank ready before filing ITR. Also ensure that the organization to which the donation has been made is recognized under Section 80G.
avoid these mistakes
Experts say that filling in the wrong transaction number, entering the wrong amount of donation, claiming exemption for an ineligible organization or not maintaining payment records can cause problems in the future. If any information is not confirmed, avoid filling details based on guesswork.
In the era of increasing digital verification of the Income Tax Department, it has become more important than ever to file ITR with correct documents and accurate information. This will process the returns quickly and there will be less chances of notices or additional enquiries.
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