Jul 22, 2025 Circulars & Notifications Attachment Link
Donations through UPI And QR Codes
In an era defined by digital transparency and traceability, this comprehensive document delves into the nuanced challenges of anonymous donations through modern banking channels such as UPI and QR codes. It offers a thoughtful analysis of the evolving legal landscape, operational realities, and compliance imperatives faced by charitable institutions today.
Key Highlights:
- Redefining “Anonymous” in the Digital Era – Understanding how donor anonymity intersects with traceable payment systems.
- Legal Framework & Compliance – A detailed examination of Section 115BBC and related statutory provisions.
- Judicial Interpretations – Summaries of relevant court judgments emphasizing substance over form in donor identity compliance.
- Operational Challenges – The compliance burden on NGOs amidst evolving regulatory expectations.
- Tiered Compliance Solutions – Proposing balanced, reform-oriented approaches that respect both transparency and operational feasibility.
- Impact on donor behaviour – Donors prioritizing philanthropy over tax benefits, leading to less disclosure of personal information.
