Before Form 10BD was introduced, donors generally claimed deductions under Section 80G based on donation receipts issued by charitable institutions. Since there was no centralized reporting mechanism, the Income Tax Department had limited visibility into the authenticity of such claims.
To strengthen compliance and reduce the possibility of incorrect or fraudulent deduction claims, approved institutions are now required to report donation details directly to the Income Tax Department through Form 10BD. The information reported is used to validate deductions claimed by donors in their income tax returns.
Form 10BD must be filed by every reporting entity that is approved under:
- Section 80G of the Income Tax Act
- Section 35(1)(ii)
- Section 35(1)(iia)
- Section 35(1)(iii)
These include charitable trusts, NGOs, institutions, research associations, universities, colleges, and other approved organizations that receive donations eligible for tax deductions.
However, if no eligible donations are received during the financial year, filing Form 10BD is not required.
While filing Form 10BD, the reporting entity must provide complete details of each donor and donation received. The information generally includes:
- Name of the donor
- PAN or Aadhaar of the donor
- Other prescribed identification details, where applicable
- Address of the donor
- Donation amount
- Date of donation
- Mode of receipt
- Donation type
- Section under which deduction is available
- Approval details of the institution
Since the information reported in Form 10BD is linked to the donor's tax deduction claim, institutions should ensure that all details are accurate and verified before submission.
Form 10BD must be filed on or before 31st May immediately following the financial year in which the donation was received.
Example
If a trust receives donations during FY 2025-26 (1 April 2025 to 31 March 2026), it must file Form 10BD on or before 31 May 2026.
| Financial Year of Donation |
Due Date for Form 10BD |
| FY 2025-26 |
31 May 2026 |
| FY 2026-27 |
31 May 2027 |
Failure to meet the due date may result in late fees and penalties under the Income Tax Act.
Form 10BD can only be filed electronically through the Income Tax e-Filing portal.
Step 1: Login to the Income Tax Portal
Login using the PAN and password of the trust, institution, or organization.
Step 2: Navigate to Income Tax Forms
Select:
e-File → Income Tax Forms → File Income Tax Forms
Step 3: Select Form 10BD
Search for Form 10BD and choose the relevant financial year.
Step 4: Enter Donor and Donation Details
Provide all required information relating to donors and donations received during the year.
Step 5: Verify the Information
Review the details carefully to avoid mismatches and errors.
Step 6: Submit and E-Verify
The form must be verified using:
- Digital Signature Certificate (DSC), or
- Electronic Verification Code (EVC)
The filing process is completed only after successful verification.
Form 10BE is a donation certificate generated after successful filing of Form 10BD. It is issued by the charitable institution or reporting entity to the donor.
The certificate contains details such as:
- Name of the donor
- PAN or Aadhaar
- Donation amount
- Date of donation
- Approval number of the institution
- Unique identification details
Donors may use Form 10BE as documentary evidence while claiming deductions under Section 80G or Section 35.
| Particulars |
Form 10BD |
Form 10BE |
| Nature |
Statement of donations received |
Donation certificate |
| Prepared By |
Trust/Institution |
Trust/Institution |
| Submitted To |
Income Tax Department |
Donor |
| Purpose |
Reporting donations |
Supporting deduction claim |
| Due Date |
31 May following the financial year |
31 May following the financial year |
Both forms are interconnected. Form 10BE can be issued only after Form 10BD is filed successfully.
The Income Tax Act imposes both a fee and a penalty for non-compliance.
Late Fee Under Section 234G
A fee of ₹200 per day is charged for every day of delay in filing Form 10BD.
Penalty Under Section 271K
Apart from the late fee, the Assessing Officer may impose a penalty ranging from:
- Minimum: ₹10,000
- Maximum: ₹1,00,000
The penalty may apply if the institution fails to furnish the statement within the prescribed time or provides incorrect information.
Yes. If an institution discovers any error in donor details, donation amount, PAN, Aadhaar, or any other information after filing, it can submit a revised Form 10BD to rectify the mistake.
Timely correction is important because inaccurate reporting may affect the donor's deduction claim and could result in compliance issues for the institution.
Institutions should avoid the following errors:
- Incorrect PAN or Aadhaar of donors
- Reporting wrong donation amounts
- Entering incorrect donation dates
- Selecting the wrong donation category
- Delayed filing beyond the due date
- Failure to issue Form 10BE after filing Form 10BD
- Incomplete donor identification details
Maintaining proper donation records throughout the year can help ensure accurate reporting and smooth compliance.
