As per Income Tax guidelines, organizations will have to mandatorily generate certificate 10BE for contributors. For this, contributors must provide their complete address and a Govt recognized unique identification number.
As per the FCRA 2010, to receive contributions from foreign passport holders it is mandatory to note their passport number.
All Indian contributions made to VAHAN are eligible for tax exemption of 50% u/s 80G of the Income Tax Act, 1961.
