Claiming 80G Deduction? New ITR Forms Now Require Additional Compliance Details

Taxpayers who donate to charity and want to claim a tax deduction under Section 80G will now have to give more details while filing their income tax return (ITR). The government has added two new fields in the latest ITR forms to check that donations are real and to stop fake claims.

The new ITR forms ask for:

(a) The transaction reference number – this could be the UPI number, or the reference from a cheque, IMPS, NEFT or RTGS payment.

(b) The IFS code of the bank where the money was sent.

These details must be filled in Schedule 80G of the ITR form. The change appears in the new utility released for Assessment Year 2026-27.

Section 80G allows people to reduce their taxable income by donating to approved charities, funds and NGOs. Earlier, filers only needed the name and address of the donee, PAN number, amount donated, and whether it was in cash or other mode. Now, the tax department wants clear proof of the actual payment.

The move will help officers verify donations quickly. Many people used to claim deductions without proper bank records. With UPI and online payments becoming common, the new fields will make it easier to match the donation with bank statements. This should bring more transparency and reduce misuse of the tax benefit.

The rule applies to all popular ITR forms – ITR-1, ITR-2, ITR-3 and ITR-4. People filing returns this year (for income earned in the financial year 2025-26) must keep their bank statements, UPI receipts or cheque images ready. If the details are missing or wrong, the deduction may be disallowed.

Taxpayers are advised to double-check the donee’s bank details before donating and save every payment proof. Filers should download the latest Excel or Java utility from the e-filing portal before submitting their returns.

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