Form 10BD filing is the annual statement of donations that a trust, institution or fund approved under section 80G, or section 35 for research, files with the Income Tax Department. It lists each donor and the donation received, and it is the basis for the Form 10BE certificate that the donor uses to claim a deduction. This page explains who files, the 31 May due date, how the Income-tax Act, 2025 changes the section and form numbers, and how to correct errors.
What is Form 10BD?
A donor to an approved charitable trust, institution or fund can claim a deduction on the donation, but only if the receiving entity reports the donation to the Income Tax Department. Form 10BD is that report. It is a statement of donations received in a financial year, listing each donor with identifying details and the amount and type of donation.
After Form 10BD is filed, the entity issues Form 10BE, the donation certificate, to every donor. The donor's own return and pre-filled data depend on this reporting, so a donor may not see the deduction if the trust fails to file or files wrongly. This is why the statement is as much about donor trust as it is about tax compliance.
The due date is 31 May following the financial year in which donations were received. Donations received in FY 2025-26 were therefore due by 31 May 2026. A trust that filed late in 2026 is subject to the late fee. For donations received from 1 April 2026, the position moves to the Income-tax Act, 2025, which is described below.
A secondary summary maps the old and new provisions as follows: the donation deduction under section 80G of the 1961 Act corresponds to section 133 of the 2025 Act, section 35 to section 45, Form 10BD to Form 113 and Form 10BE to Form 114, the late fee in section 234G to section 429 and the penalty in section 271K to section 464. This mapping comes from a secondary source and must be checked on incometax.gov.in before it is used in any filing.
Who needs to file Form 10BD?
The statement is filed by the recipient entity, not the donor. You need to file if:
- You are a charitable trust, society or section 8 company holding 80G approval and received donations in the financial year
- You are an institution or fund eligible to receive donations that qualify for deduction under section 35, for example for scientific research
- You are an NGO that issues donation receipts and wants donors to claim the deduction
- You received donations through bank transfer, cheque or online mode, because cash donations beyond the statutory limit are not eligible for deduction
- You did not receive any donation in the year, in which case a filing is generally not required, but confirm the position for your case
Benefits of Form 10BD Filing
Donors can claim their deduction
A filed statement and a Form 10BE let the donor's deduction appear correctly in their income tax data.
Avoiding late fee and penalty
Timely and correct filing keeps the entity clear of the late fee and the penalty for failure to furnish the statement or certificate.
Donor confidence
Donors tend to return to organisations that give accurate certificates on time.
Clean compliance record
A consistent donation record supports 80G renewal, audits and funder due diligence. See 12A and 80G registration.
Control over errors
A revised statement lets the entity fix mistakes, rather than leave donors with wrong certificates.
Applicability and prerequisites
Check these points before preparing the statement:
- The entity holds a valid 80G approval, or is eligible for deduction under section 35, for the year in which donations were received
- The entity has a registered account on the income tax e-filing portal with an active authorised signatory
- The donor-wise data includes name, address, PAN or Aadhaar, donation amount, mode and type of donation
- Donations are classified correctly, for example as corpus, specific grant or other, as the form requires
- A valid DSC or EVC is available for the authorised signatory
Documents required
Donor and donation records
- Donor-wise ledger with date, amount and mode of each donation
- Donor name, address and PAN or Aadhaar for each donor
- Bank statements and receipts reconciled to the donation ledger
- Classification of each donation as corpus, specific grant or other
Entity documents
- 80G approval and 12A registration details of the entity
- PAN of the entity and its portal login
- Audited accounts and the audit report, which are filed separately but should agree with the donation totals
Signing documents
- Digital Signature Certificate or EVC option of the authorised signatory
- Authority letter or resolution naming the signatory
Step-by-step Form 10BD filing process
Most delays come from incomplete donor data rather than from the portal. Start with the data.
Consolidate the donation ledger
Pull all donations received between 1 April and 31 March from the books, bank statements and online gateways into one donor-wise sheet.
Complete donor identity details
Make sure every donor has a valid PAN or Aadhaar and address. Missing identity details are the most common cause of rejected or incomplete statements.
Classify the donations
Tag each donation by type and mode, and remove those that are not eligible, such as cash donations above the limit in the Act.
Prepare the statement
Use the utility or the online form on the income tax portal, fill in the entity's details and upload or enter the donor-wise data.
Validate and file
Run the validation, correct the errors and submit with DSC or EVC before 31 May.
Generate and issue Form 10BE
After filing, generate the donation certificates and issue them to donors by the same due date, keeping a record of the dates.
File a revised statement if needed
If you find wrong donor details or amounts, file a revised statement and issue revised certificates. Add an omitted donor only if the donation was actually received and is supported by records.
Government fees and late fee
There is no government fee for filing Form 10BD. A late fee applies under section 234G of the 1961 Act for delay in furnishing the statement or certificate. A secondary source gives it as ₹200 per day, but we could not confirm the amount or any cap on the official portal, so check before relying on it.
| Item | Amount | Note |
|---|---|---|
| Filing Form 10BD | No filing fee | Filed free on the income tax e-filing portal |
| Late fee for delay | Per day of default under section 234G | Secondary source gives ₹200 per day; verify the amount and any limit. Corresponds to section 429 of the 2025 Act per the same source |
Professional charges are quoted separately after reviewing your case. Government fees are paid directly to the authority.
Form 10BD due date and timeline
The statement and the certificates are due by 31 May after the end of the financial year. For FY 2025-26 that date was 31 May 2026, and for FY 2026-27 it will be 31 May 2027. Because the tax law changes from 1 April 2026, check the due date and form on the portal at the time you file, as the form may appear under the name used in the new Act.
| Stage | Typical time |
|---|---|
| Financial year of receipt | 1 April to 31 March |
| Form 10BD and Form 10BE due | 31 May following the financial year |
| Data compilation | Start in April; varies with donor volume |
| Revised statement | As needed, once errors are found |
Frequency and period covered
Form 10BD is filed every financial year in which the entity receives donations that qualify for deduction. Each statement covers one year, and a revised statement can correct an earlier one. The 80G approval itself has its own validity and renewal cycle, and the statement should be filed only while the entity holds a valid approval for the donations reported.
Compliance after filing
- Issue Form 10BE to every donor by the due date and keep a log of issue dates
- File the entity's audit report and income tax return, which must agree with the donation figures
- Renew 12A and 80G approvals on time, because the statement depends on valid approval
- Handle foreign contributions separately where FCRA registration applies
- Keep donor records, receipts and bank proofs for the period required for assessment
- Respond to any notice from the department on donor mismatch with the donor-wise records
Common mistakes & rejection reasons
Missing or wrong donor PAN or Aadhaar
Incomplete identity data stops the donor's deduction from showing up and can cause the entity's statement to fail validation.
Not issuing Form 10BE
Filing the statement is not the end. Donors need the certificate, and late issue is also treated as a default.
Reporting ineligible donations
Cash donations above the statutory limit and donations outside the approved period should not be reported as eligible.
Mismatch with the accounts
Totals in the statement that differ from the audited receipts invite queries from the department.
Ignoring the 2025 Act mapping
Using outdated section or form names for donations received after 1 April 2026 leads to confusion at the portal. Check the current names before filing.
Treating a nil year as a filing
If no donation was received, a filing is generally not needed, but an entity that did receive donations cannot skip it.
Penalties for non-compliance
Under the 1961 Act, a late fee under section 234G applies for delay, and a penalty under section 271K applies for failure to furnish the statement or certificate. A secondary source gives the penalty range as ₹10,000 to ₹1,00,000 and maps the provisions to sections 429 and 464 of the 2025 Act. We could not confirm these on the official site, so verify before relying on them.
| Default | Consequence | Provision |
|---|---|---|
| Delay in furnishing Form 10BD or Form 10BE | Late fee per day of default | Section 234G, Income-tax Act, 1961 (section 429 of the 2025 Act per secondary source) |
| Failure to furnish the statement or certificate | ₹10,000 to ₹1,00,000 per secondary source; verify | Section 271K, Income-tax Act, 1961 (section 464 of the 2025 Act per secondary source) |
Practitioner tips
- Capture donor PAN and address at the time of the donation, on the receipt form itself. Chasing donors in May for missing details is the largest source of delay.
- Reconcile the donor-wise ledger to the bank statement every quarter. A single reconciliation in May hides duplicates and unmatched online receipts.
- Keep a column for donation type, such as corpus or general, from day one. The form asks for it, and re-reading old receipts to classify them is slow.
- After filing, download and store the generated certificates, and send them to donors by email with a delivery record. A date-stamped log answers any later dispute on timely issue.
- Do not file a revised statement without a reason log. Note what was wrong, when it was found and which donors were affected.
How Lawgical Guru helps
Donor data review
We review your donation ledger and donor details and flag missing identity data and ineligible donations before filing.
Statement preparation and filing
We prepare and file Form 10BD on the income tax portal and generate Form 10BE for donors.
Revised statements
Where errors are found, we prepare the revised statement and the revised certificates.
Approval and renewal support
We help with 12A and 80G registration and related renewals so the statement rests on valid approval.
Linked NGO compliance
We assist with NGO registration, income tax return filing and accounting and bookkeeping for a consistent record.
Form 10BD Filing: frequently asked questions
What is Form 10BD?
Form 10BD is the annual statement of donations that approved trusts, institutions and funds file with the Income Tax Department. It lists donor-wise details of donations received in a financial year and is the basis for the Form 10BE certificate that the donor uses to claim a deduction.
What is the due date for Form 10BD?
The statement and the Form 10BE certificates are due by 31 May following the financial year. Donations received in FY 2025-26 were due by 31 May 2026. For FY 2026-27 the due date will be 31 May 2027, subject to any change under the new tax law.
Who has to file Form 10BD?
Entities approved under section 80G, or eligible under section 35, that received donations in the year, such as charitable trusts, societies, section 8 companies and research institutions. The donor does not file the form; the receiving entity does.
What is Form 10BE?
Form 10BE is the donation certificate that the entity issues to each donor after filing Form 10BD. The donor relies on it to claim the deduction. It is issued by the same due date as the statement, and a revised certificate is issued if the statement is revised.
What is the late fee for Form 10BD?
A late fee under section 234G of the 1961 Act applies for delay. A secondary source gives it as ₹200 per day, but the amount and any cap should be verified on the official portal or the Act before relying on it.
What is the penalty for not filing Form 10BD?
Section 271K provides a penalty for failure to furnish the statement or certificate. A secondary source gives the range as ₹10,000 to ₹1,00,000. Please verify the amount, and take advice if you have already missed a due date.
How does the Income-tax Act 2025 affect Form 10BD?
The new Act applies from 1 April 2026 and renumbers provisions. A secondary source maps section 80G to section 133 and Form 10BD and 10BE to Forms 113 and 114. Check the form names and sections on incometax.gov.in before filing.
Can I correct a Form 10BD after filing?
Yes. File a revised statement with the corrected donor details or amounts, and issue revised certificates to the affected donors. An omitted donor can be added only if the donation was actually received and is backed by records.
Is Form 10BD needed if no donation was received?
A filing is generally not required if the entity received no eligible donation in the year, but this should be confirmed for your case. Entities that did receive donations must file, whatever the amount of each donation.
Are cash donations reported in Form 10BD?
Donations are reported by mode, but cash donations above the statutory limit do not qualify for deduction under section 80G. Report them accurately by mode and do not present ineligible amounts as eligible. Check the current limit on the portal or in the Act.
Reviewed by Satyam Gupta, Company Secretary (CS) & Advocate
8+ years of industry experience. This page was last reviewed on 16 October 2026 against the official sources below. Rules and fees change — confirm on the official portal before you apply.