Form 10BD and 10BE Explained: Step-by-Step Filing Guide for NGOs
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To ensure transparency and accuracy in reporting donations, the Government of India has taken a significant step by introducing Rule 18AB in the Income Tax Rules 1962. Provision related to Form No. 10BD prescribed under Rule 18AB of the Income Tax Rules, 1962. Rule 18AB mandates the Trust, NGO, Society, etc., to furnish the statement of donation in Form 10BD in respect of donation for which the donor will enjoy the deduction from his total income under section 80G of the Income Tax Act 1961.
Once Form 10BD is filed by the NGO, trust, or society, etc., Certificate of donation in Form 10BE is issued by the NGO, trust, or society, etc. to the Donor. NGO, trust or society, etc, can download Certificate of donation i.e., form 10BE from the Income Tax portal, and this certificate contain contains details of the NGO like PAN and Name, Approval numbers u/s 80G & 35(1) along with details of the donations and donor.
Provisions related to Form 10BD and Form 10BE directly impact non-profit organizations registered under Section 80G and Section 35 of the Act, making it essential for them to understand and comply with these provisions.
If you are running a private limited company that supports social activities or looking for business registration to support causes, understanding these forms is essential.
This article aims to provide importance of form 10BD and Form 10BE, their applicability, procedural requirements, compliance timeline, and associated penalties—specifically for NGOs, trusts, and institutions engaged in charitable or research activities.
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What is Form 10BD?
Form 10BD is an annual statement of donations received by a donee, i.e. Trust, NGO, Society, Section 8 Company, or research institution, that is required to be electronically filed by a Trust, NGO, etc, to the Income Tax Department. This form has been introduced to facilitate the matching of donations with the respective donor’s PAN, thereby allowing the donor to claim in their Income Tax return as deductions under Section 80G or Section 35 of the Income Tax Act.
Whether you are going to register for a trust, society, or section 8 company, filing Form 10BD is now mandatory if you accept donations eligible for tax benefits.
Who Needs to File Form 10BD?
Form 10BD applies to all trusts, NGO, societies, Section 8 companies, or research institutions
- approved under Section 80G (5)(viii)/(ix) or Section 35(1A)
- and received donations that qualify for deduction under section 80G of the Income Tax Act 1961.
However, institutions notified directly under Section 80G without the need for specific approval from the Commissioner of Income Tax (e.g., certain notified religious or heritage institutions) need not file Form 10BD.
Even if you are undergoing the ngo registration process, make sure to check if you will later need to file Form 10BD.
For example, if you are doing an NGO Registration, it’s good to plan early for this compliance.
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What is Form 10BE?
Once Form 10BD i.e annual statement of donations has been filed by donee i.e. Trust, NGO, Society, Section 8 Company or research institution, The NGO must download from Income tax portal the certificate of donation in prescribed format i.e. form 10BE and issue to each donor. Form 10BE is the official document for donors to claim deduction from his income under section 80G of Income Tax Act 1961 on their donations.
Form 10BE contain all necessary information about the charitable institution and donor
- Name of charitable Trust, NGO, Society, Section 8 Company, or research institution
- PAN of charitable Trust, NGO, Society, Section 8 Company, or research institution
- Address of charitable Trust, NGO, Society, Section 8 Company, or research institution.
- Date of approval
- Donor’s full name and PAN
- Mode and amount of donation
- Section under which the donation qualifies (80G or 35)
- Pre-Acknowledgement Number generated from the IT portal
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Issuance Deadline:
Form 10BE must be issued to donors on or before 31st May following the end of the financial year in which the donation was received.
Information which is required to be reported in Form 10BD?
The NGO must report aggregated donation data donor-wise, including:
- Donor’s identity, like PAN, Aadhaar number, Passport, Voter ID, DL)
- Total donation amount during the financial year
- Mode of receipt (bank transfer, cheque, online, etc.)
- Type of contribution (corpus, specific grant, others)
Donations That Must Be Reported in form 10BD:
- Donations eligible under Section 80G or Section 35
- CSR grants, if treated as donations
- Donation details with donor details (with PAN, Aadhar, or valid ID)
Donations That Should Not Be Reported in form 10BD:
- Donations received in Kind (not eligible under 80G)
- Anonymous donations: Donations concerning which the identity of the donor is not maintained by a trust, NGO, or society, etc.
- Donations received in Cash exceeding ₹2,000
- Donations received from Foreign nationals or entities (unless the donor has a PAN and is eligible to take a deduction under section 80G of the Income Tax Act 1961).
Step-by-Step Guide to File Form 10BD
- Log in to the Income Tax e-Filing Portal.
- Visit to section e-File > Income Tax Forms > File Income Tax Forms.
- Select Form 10BD.
- You can fill required details manually or upload a CSV file with donor data.
- Complete verification process by using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC).
- Submit the form and note the Pre-Acknowledgement Number.
- Once accepted, generate Form 10BE for each donor and issue the certificate.
Due Dates for NGO Compliance
| Form | Purpose | Deadline |
|---|---|---|
| 10BD | Statement of donations | 31st May of the following financial year |
| 10BE | Certificate of donation | 31st May of the following financial year |
Multiple and Revised Filings
- NGO, Trust, society may file multiple Form 10BD in a single financial year, i.e., no restriction on the number of Form 10BD in a financial year.
- NGOs can file region-wise or in batches if needed.
- If a donor is missed, a revised Form 10BD can be filed with the correct data.
Penalties for Non-Compliance
Consequences for non-filing or late filing of Form 10BD
- Late fee under section 234G levied at ₹200 per day of delay.
- A penalty under section 271K may be levied may ranging from ₹10,000 to ₹1,00,000. Therefore, timely filing is not just recommended—it is mandatory to avoid legal and financial repercussions.
Conclusion
The introduction of Form 10BD and 10BE marks a pivotal shift in how donations are tracked and reported in India’s non-profit sector. While the procedural obligations may appear complex at first glance, they serve a larger purpose of ensuring fiscal transparency, donor confidence, and regulatory compliance.
Non-profit organizations must integrate this process into their annual financial planning and invest in maintaining proper donor records. Doing so not only prevents penalties but also reinforces the organization’s credibility in the eyes of its supporters, partners, and statutory bodies.
For NGOs aiming to build long-term donor relationships, timely and accurate issuance of Form 10BE is not just a requirement—it is a best practice in transparent fundraising.
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Whether it’s society registration, section 8 company registration, NGO Registration, or managing your Form 10BD and 10BE filings, our expert team handles it all with care.
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FAQs
Q1. Do I need to file Form 10BD even for donations received via fundraising platforms?
A. Yes. If the platform shares donor PAN and details, report them. Otherwise, mention the platform as the donor.
Q2. What if a donor does not want their name disclosed?
A. Statutory reporting is mandatory. An NGO cannot exclude donor names if PAN and other details are available.
Q3. Should recurring donations be reported as one entry?
A. Yes. All donations from a single donor must be clubbed and reported as one aggregate amount per year.
Q4. Are foreign donations reported?
A. Only if the foreign donor has an Indian PAN and is eligible to claim tax deduction under Indian law.
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