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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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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.
Form 10BD applies to all trusts, NGO, societies, Section 8 companies, or research institutions
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.
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 must be issued to donors on or before 31st May following the end of the financial year in which the donation was received.
The NGO must report aggregated donation data donor-wise, including:
| 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 |
Consequences for non-filing or late filing of Form 10BD
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.
At E Accountax Manager, we make your compliance journey smooth and worry-free.
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.
Trust us to be your growth partner — so you can focus on creating real impact while we take care of your paperwork!
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CA Jitendra Agarwal, a Chartered Accountant, is an experienced Income Tax Advisor with a proven track record in tax planning and compliance.
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