Form 10BD Filing for Donation Statements
Form 10BD is the yearly statement of donations that an approved charity files on the Income Tax e-filing portal by 31 May after the financial year. Donors get their Form 10BE certificate only after it is filed, and their 80G deduction depends on it. We prepare the donor data, file the statement and generate the certificates.
What it is
Form 10BD is an electronic statement of every donation your institution received in a financial year: donor name, address, PAN or Aadhaar, amount, date and mode. You file it on the Income Tax e-filing portal and verify it with a digital signature or EVC. Once it is processed, the portal generates a Form 10BE certificate for each donor.
Under the 1961 Act the statement is required from institutions approved under section 80G(5) and from entities receiving donations for scientific research under section 35(1A). Under the Income-tax Act, 2025, which applies from tax year 2026-27, Form 10BD becomes Form 113 and Form 10BE becomes Form 114, with the certificate issued under section 354(1)(g). If you do not yet hold 80G approval, see 12A and 80G registration first.
Who it applies to
Charitable trusts and societies
Any trust or society with an 80G approval that received donations during the year and wants donors to claim the deduction.
Section 8 companies
Section 8 companies with 80G approval file the same statement. A Faridabad Section 8 company running a skill centre files it just as a temple trust would.
Research institutions
Entities receiving donations for scientific research under old section 35(1A) also file a donee statement. In the 2025 Act the research forms are Form 15 (statement) and Form 16 (certificate).
Why it matters
Donors get their deduction
The donor’s 80G claim is matched with your filed statement. If your statement does not show the donation, the deduction can be denied.
It is your annual proof of receipts
Form 10BD filing records each donation and its mode. It supports your accounts, your audit and your income tax return.
It keeps your approval clean
Late or missing statements bring a daily fee and a penalty under the Income Tax Act.
Documents required
Donor records
- Donor name and address
- PAN, or Aadhaar where PAN is not available
- Donation date, amount and mode (bank, UPI, cheque, cash, in kind)
Institution records
- Registration number and approval details under 12A and 80G
- Donation receipt book or ledger
- Bank statements for the year
Portal access
- PAN-based login on the Income Tax e-filing portal
- Digital signature certificate or EVC for verification
How it works
Collect and clean the donor list
We pull donations from your receipt book and bank statements and match them. Picture a Ballabgarh trust after a Diwali donation drive: dozens of small UPI gifts, a few without a PAN. We flag those before anything is uploaded.
Prepare the statement on the portal
For your Form 10BD filing we enter or upload the data on the e-filing portal in the prescribed format, including the type and purpose of each donation.
Verify and submit
An authorised signatory verifies with a DSC or EVC. If a file shows errors, we fix them and resubmit.
Hand over the 10BE certificates
After processing, the portal generates Form 10BE for each donor. We download them and send them to you for donors by the same 31 May date.
Timelines
31 May after the year
Form 10BD for donations received in FY 2025-26 was due 31 May 2026. For donations received in tax year 2026-27, Form 113 is due 31 May 2027.
Donor certificates
Form 10BE is due on the same date, 31 May after the year, and is generated on the portal after the statement is filed.
Corrections
A correction statement can be filed if a donor detail was wrong, so the donor’s claim does not fail. Correct early, because donors file their own returns by 31 July.
What happens if you miss it
Fee of ₹200 per day
Section 234G of the 1961 Act charges ₹200 for every day of delay in filing the statement.
Penalty of ₹10,000 to ₹1 lakh
Section 271K allows a penalty from ₹10,000 up to ₹1,00,000 for failing to furnish the statement. Both provisions are from the 1961 Act.
Donors may lose their deduction
Here is the catch: without a processed statement there is no 10BE certificate, and the donor’s 80G claim will not match.
Frequently asked questions
What is Form 10BD and who has to file it?
Form 10BD is the annual statement of donations filed by institutions approved under section 80G, and by entities receiving donations for scientific research under section 35(1A). It lists each donor and donation. It is filed on the Income Tax e-filing portal. Where no donations were received in the year, no statement is required. We check your position and file if it applies.
What is the due date for Form 10BD?
The due date is 31 May immediately after the end of the financial year in which the donation was received. For FY 2025-26 that was 31 May 2026. For donations in tax year 2026-27, the Form 113 date is 31 May 2027. Missed it? File now, because the fee runs daily. We handle late filings.
How is Form 10BD different from Form 10BE?
Form 10BD is the statement you file with the department. Form 10BE is the certificate to each donor, generated on the portal after you file the statement. Donors use the 10BE to claim their 80G deduction. You issue it by the same 31 May date. We file the 10BD and hand you the 10BE certificates.
What are Form 113 and Form 114 under the new Act?
Under the Income-tax Act, 2025 and the 2026 rules, Form 10BD becomes Form 113 and Form 10BE becomes Form 114, issued under section 354(1)(g). They apply from tax year 2026-27. The 31 May date carries over. For donations in FY 2025-26, the old forms still apply. We follow the correct form for each year.
What is the late fee for Form 10BD?
The late fee is ₹200 for every day of delay under section 234G, and a penalty of ₹10,000 to ₹1 lakh can be levied under section 271K. Both are charged under the 1961 Act. File as soon as possible, because the fee runs daily. We prepare the data quickly so the delay stops growing.
Can I correct a Form 10BD after filing?
Yes, a correction statement can be filed on the same portal when a donor detail such as PAN, name or amount was wrong. A donor whose details do not match the statement may find the deduction denied, so correct early. We run a check of your statement against the donor list before and after filing.
Do I need the donor PAN for Form 10BD?
Yes, collect the donor’s PAN, or Aadhaar where a PAN is not available, because the statement and the donor’s deduction are matched on it. Take it at the time of the donation rather than in May. Cash above ₹2,000 is not deductible for the donor. We help you design a donor form that collects the right details.
Does 12A registration alone mean I file Form 10BD?
No. Form 10BD is tied to the donation-deduction approval, not to 12A alone. The statement exists so donors can claim the deduction, so check which approvals you hold. We review your certificates and tell you what applies.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
Government charges apply only for delay: ₹200 per day under section 234G, and a penalty of ₹10,000 to ₹1 lakh under section 271K, as set out above. A statement filed on time carries no late charge.
Ready to begin?
Share your donation ledger and bank statements, and we will handle the Form 10BD filing and the donor certificates before the date.