09 July 2024
In the Income Tax Return form ITR-7, if you are providing details related to registration under section 80G, specifically under Clause (i) of the first proviso to sub-section (5) of section 80G, here’s how you should fill it:
### Section to Fill:
1. **Part D - Computation of Total Income**: This section deals with the computation of total income, which includes details of deductions under various sections of the Income Tax Act.
2. **Schedule 80G**: This schedule is specifically for claiming deductions under section 80G of the Income Tax Act.
### Steps to Fill:
- **Navigate to Schedule 80G**: Locate Schedule 80G in Part D of the ITR-7 form. This schedule allows you to enter details of donations eligible for deduction under section 80G.
- **Enter Details**: Within Schedule 80G, there are specific columns to fill:
- **Serial Number**: Each donation should be listed serially. - **Name and Address of Donee**: Details of the organization to which the donation was made. - **PAN of Donee**: PAN of the organization to which the donation was made. - **Amount**: Amount of donation made. - **Details of Registration**: In the details section, mention the registration or approval details under section 80G.
- **Specific Clause (i) of the First Proviso to Sub-section (5) of Section 80G**: This clause refers to specific conditions or requirements related to registration under section 80G. If your organization falls under this clause, ensure you mention it clearly in the appropriate section where details of registration under section 80G are provided.
### Where to Mention:
- **Details of Registration or Approval**: You should mention this in the section where you are detailing the registration or approval under section 80G. This is typically under the head for providing details related to section 80G deductions in Schedule 80G.
- **Correct Classification**: Ensure that you correctly classify and specify the nature of registration or approval under section 80G. If it falls under Clause (i) of the first proviso to sub-section (5) of section 80G, mention it exactly as stated.
By accurately filling out these details in the ITR-7 form, you ensure compliance with Income Tax regulations and correctly claim deductions under section 80G for eligible donations made during the financial year. If you are unsure about any specific details or need further clarification, consulting a tax professional or accountant would be advisable.
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