Form 10BD Filing — Statement of Donations Received Under Section 80G
Donor-level annual statement and Form 10BE certificates for every institution approved under Section 80G
What Is Form 10BD and How Does It Work?
Form 10BD is the annual statement of donations that every institution approved under Section 80G of the Income Tax Act, 1961 must file. It reports each donor's identity and donation so that the income tax system can pre-fill the donor's 80G deduction and verify the claim. Based on this statement, the institution issues Form 10BE certificates to its donors.
At N D Savla & Associates, our team runs the full Form 10BD and Form 10BE cycle for trusts and NGOs across Pune and Maharashtra — compiling donor data, filing the statement, generating certificates, and keeping the institution clear of penalties. We tie this to your 12A and 80G registration and, where donations flow from companies, to CSR-1 registration.
Form 10BD is a donor-level statement: for every donation eligible for an 80G deduction, the institution reports who gave, how much, and in what mode. Form 10BE is the counterpart certificate the institution issues to each donor once Form 10BD is filed. Together they replace the old system of standalone donation receipts as the basis for the 80G claim.
- Form 10BD is filed once a year, covering all reportable donations of the financial year.
- Form 10BE certificates are issued to donors after the statement is filed.
- The filing is separate from the institution's income tax return and is required even at nil tax liability.
Who Needs to File Form 10BD?
The obligation attaches to the 80G approval itself, so the type or size of the institution does not exempt it.
Registered Charitable and Religious Trusts
Trusts registered under Section 12AB and approved under 80G file Form 10BD for all eligible donations received during the year. This is one of the core annual filings for a functioning NGO.
Section 8 Companies and Societies
Not-for-profit companies and registered societies holding 80G approval file on the same basis. Our Section 8 Company clients fold Form 10BD into their annual compliance cycle.
Institutions Receiving CSR Funds
Where donations arrive as corporate CSR, the institution reports them under the correct 80G head and coordinates with the donor company's own CSR reporting.
How Is Form 10BD Filed? A Step-by-Step Process
Extract the donor ledger
Pull every donation received during the financial year from the books and receipt records.
Segregate eligible donations
Remove ineligible cash donations above the threshold and anonymous donations that cannot be reported.
Collect and verify identifiers
Obtain PAN or Aadhaar for each donor and validate them to avoid mismatches.
Classify by section and mode
Tag each donation with the correct deduction section and mode of receipt.
Prepare the statement
Build the Form 10BD file in the prescribed format with all donor rows.
E-file on the portal
Upload and submit Form 10BD on the income tax e-filing portal before 31 May.
Generate Form 10BE
Download and issue the donation certificates to donors.
Archive the records
Retain the filed statement, certificates, and donor evidence for future reference.
How Did Donation Reporting Evolve in India?
The way charitable donations are reported has changed dramatically, and Form 10BD is the current end point of that journey.
Before the 1991 liberalisation, organised philanthropy was limited and the 80G deduction ran largely on paper receipts, with little central visibility into who donated what. The honour system prevailed, and verification was manual and rare.
After 1991, rising incomes and a growing corporate sector expanded charitable giving, and the volume of 80G claims climbed. Over the 2000s and 2010s the tax administration digitised return filing and began matching claims against third-party data, exposing the gap that unverifiable donation receipts created.
The reform that introduced Form 10BD and Form 10BE closed that gap by making the institution report donations at source and by pre-filling donor deductions from that report. It sits alongside the broader overhaul of trust registration and 80G approval, which moved approvals to a periodic-renewal model. The result is a donation-reporting system that mirrors the way salary and interest income are already reported and matched. Current forms and utilities are available on the Income Tax Department portal.
How Does Form 10BD Apply Across Different Institutions?
Grassroots NGOs With Many Small Donors
For NGOs that raise funds from thousands of individual givers, the pinch point is identifier collection. Building PAN or Aadhaar capture into online and offline receipting turns a chaotic year-end scramble into a routine export.
Institutions With Large Corporate and CSR Donors
Where a few large CSR or corporate donations dominate, correct sectioning and reconciliation with the donor's own records matter most, since any mismatch is highly visible on both sides.
Religious and Community Trusts
Community trusts often receive a mix of reportable and non-reportable contributions. Clear internal rules on what qualifies for 80G keep the Form 10BD statement accurate and defensible.
Why Choose N D Savla & Associates for Form 10BD Filing?
- Donor-data discipline. We clean and validate PAN and Aadhaar before filing so mismatches do not bounce back onto your donors.
- Penalty protection. We track the 31 May deadline and handle any Section 234G or 271K exposure if you have fallen behind.
- Certificate issuance. We generate and help distribute Form 10BE so donors get what they need for their returns.
- Connected compliance. We align Form 10BD with your Form 10BB and Trust Audit work.
- System setup. We help build receipting that captures identifiers at the point of donation, ending the year-end scramble.
Frequently Asked Questions on Form 10BD
Who is required to file Form 10BD?
Every charitable trust, institution, fund, or association holding a valid approval under Section 80G of the Income Tax Act must file Form 10BD for each financial year in which it receives donations eligible for an 80G deduction. This covers fresh, renewed, and provisional 80G holders alike, as well as institutions approved under Section 10(23C) and certain relief funds. If your institution issues 80G receipts to donors, it must file Form 10BD; there is no turnover-based exemption from this obligation.
What details must be reported in Form 10BD?
For each donor, Form 10BD requires the donor's name, PAN or Aadhaar, address, donation amount, mode of donation, and the section under which the deduction is claimed. Donations must be classified correctly, and corporate CSR contributions are reported under the appropriate head. Cash donations above the prescribed limit are not eligible for the 80G deduction and should not be reported as such.
Can a donor claim an 80G deduction without Form 10BE?
Since the statement-based system was introduced, the income tax portal pre-fills a donor's 80G deduction from the Form 10BD filed by the institution, and Form 10BE is the donor's certificate of that reported donation. A donor may still attempt a manual claim, but a deduction that matches the pre-filled data is far less likely to be questioned. If the institution has not filed Form 10BD or has not issued Form 10BE, the donor's claim can be queried or disallowed during processing.
What is the penalty for late filing of Form 10BD?
A late-filing fee applies for every day of delay in furnishing Form 10BD beyond the due date, and this is payable by the institution. A separate penalty can also be levied for failure to furnish the statement or for furnishing incorrect information. Because both a daily fee and a discretionary penalty are in play, institutions should treat the annual due date as a hard deadline rather than a target.
What if a donor's PAN is not available at the time of donation?
If a donor's PAN or Aadhaar is not available when the donation is received, the institution should collect it before the Form 10BD filing deadline. Without PAN or Aadhaar, the donation cannot be reported in Form 10BD and the donor will not receive the pre-filled 80G benefit. A practical approach is to make PAN or Aadhaar capture part of the receipting process, so that every reportable donation carries the identifier it needs.
File Form 10BD On Time — Protect Your Donors' 80G Benefits
Donor data compilation, PAN validation, statement e-filing, and Form 10BE certificate issuance for 80G-approved trusts and NGOs.
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