Form 10BD Filing –
Donation Statement for 80G Trusts, Form 10BE & Section 80G Reporting India
Form 10BD is the annual donation statement that every 80G registered trust must file by 31 May. Without it, donors cannot receive Form 10BE certificates — and lose their Section 80G deductions entirely. Missing the deadline also attracts ₹200 per day penalty under Section 234G.
Overview
What Is Form 10BD?
Form 10BD is the statement of donations prescribed under Section 80G(5)(viii) of the Income Tax Act. Every institution eligible to receive 80G donations must file this donation statement 80G India every financial year. The form reports each donor's details — PAN, Aadhaar, name, address, donation amount, donation date, mode of payment, and donation type (corpus, specific grant, or general donation).
N D Savla & Associates provides complete Form 10BD filing services — donor data compilation, PAN validation, donation classification, portal submission, and Form 10BE generation. Our Form 10BD service connects with our Trust Audit Services and ITR-7 Return Filing — covering your complete trust compliance cycle.
How Form 10BD → Form 10BE Works
Trust Files Form 10BD
The 80G registered trust uploads the donor-wise donation statement through its own income tax portal login by 31 May. All donor PANs, amounts, and donation types are reported.
Portal Auto-Generates Form 10BE
Immediately after successful Form 10BD upload, the income tax portal automatically generates individual Form 10BE certificates — one for each donor — with an authentication code.
Donors Claim 80G Deduction
Donors log into the income tax portal and download their Form 10BE. They use this portal-generated certificate — not manual receipts — to claim Section 80G deductions in their ITR.
What Qualifies
Who Must File and What Donations to Report
Form 10BD filing is mandatory for all institutions holding valid 80G registration — including trusts approved under Section 35(1)(ii), 35(1)(iia), 35(1)(iii), or 35AC. No minimum donation threshold applies; even a single eligible donation received in the year triggers the Form 10BD obligation. Our Trust Audit Services verify 80G registration status before starting each Form 10BD filing.
Digital and Cheque Transfers
NEFT, RTGS, UPI, cheque, and demand draft donations of any amount are fully eligible for Section 80G deduction. These must be reported in Form 10BD with transaction details and donor PAN.
Cash Donations — ₹2,000 Limit
Donors cannot claim Section 80G deductions on cash donations above ₹2,000 under Section 80G(5D). Cash donations above ₹2,000 still appear in Form 10BD — but classified as ineligible. The Form 10BE for these donors shows the donation but indicates it is not eligible for deduction. Trusts must communicate this limit to donors at the time of donation.
Corpus and Specific Grant Donations
Corpus donations — treated as capital receipts for the trust — are still reported in Form 10BD with a distinct donation type classification. Similarly, specific grants earmarked for a defined purpose are classified separately from general donations. The classification affects the trust's Section 11 accounting but does not affect donor eligibility for deduction.
Foreign Contributions
Foreign donations received under FCRA registration do not report in Form 10BD — they use a separate FCRA reporting mechanism with the Ministry of Home Affairs. Including FCRA donations in the donation statement 80G India creates incorrect Form 10BE certificates and must be avoided. We segregate FCRA receipts from domestic donations before the Form 10BD filing.
The Income Tax Department cross-references Form 10BD data with donors' income tax returns. Any mismatch between the amount a donor claims as Section 80G donation and what the trust reports in Form 10BD triggers an automated notice to the donor. Our Form 10BD filing service reconciles donation records before portal submission — preventing donor-side discrepancies that damage the trust's donor relationships.
The Donor Certificate
Form 10BE — Generated Automatically After Form 10BD
Form 10BE is the certificate that donors download from the income tax portal after the trust files Form 10BD. It replaces manual 80G receipts entirely from AY 2022-23 onwards. Understanding Form 10BE is essential for every trust's donor relationship management.
Everything Trusts and Donors Need to Know About Form 10BE
What it contains: Donor's name, PAN, donation amount, donation date, the trust's 80G registration number, and an authentication code. The authentication code makes it the only legally valid proof for Section 80G claims — physical receipts are no longer acceptable.
How donors access it: After the Form 10BD filing, each donor downloads Form 10BE from the income tax portal's Donor section under their own login. The trust can also download and share Form 10BE certificates with donors as a courtesy — though the portal version is the legally valid one.
When it becomes available: Form 10BE certificates become available to donors after the Form 10BD due date of 31 May — so donors can use them for their ITR-1 or ITR-2 filing in the same compliance cycle. Delays in Form 10BD filing directly delay donor access to their deduction certificates.
Corrections — PAN errors: If a donor's PAN is incorrectly entered in Form 10BD, the Form 10BE generates with wrong details and the donor loses the deduction. Corrections require filing a revised Form 10BD — the corrected Form 10BE regenerates automatically. PAN validation before filing is therefore non-negotiable. We validate every donor PAN against the NSDL database before portal submission.
Filing Deadline
Form 10BD Due Date — File Before 31 May
The Form 10BD due date is an early-year deadline — much earlier than the ITR-7 filing due date in October. Missing it disrupts donor deduction claims for the entire year and triggers automatic penalties. We begin donor data compilation from April to meet the May deadline comfortably.
For FY 2024-25. Trusts must upload the donation statement 80G India by this date. Form 10BE certificates for donors are also generated by this date — enabling donors to include Section 80G deductions in their July ITR filing.
We begin donor data compilation and PAN validation in April every year. This gives enough time to chase missing PAN details from donors, resolve database mismatches, and prepare the CSV in the prescribed format before the Form 10BD due date.
₹200 per day penalty for every day of delay beyond 31 May. Plus a minimum ₹10,000 penalty for non-filing of the 80G registered trust donation statement. Our Income Tax Notice advisory handles Section 234G penalty waiver applications.
Every donor who made an eligible donation that year loses their Section 80G deduction rights if Form 10BD is not filed on time. No Form 10BD = no Form 10BE = no 80G deduction claim — directly harming donor relationships and future fundraising.
Filing Process
Form 10BD Filing Process — Step by Step
The Form 10BD filing runs from April through May each year. Each step must complete in sequence before the Form 10BD due date of 31 May.
Compile Donor Data from Donation Register
PAN Validation, Donation Classification, and Cash Flagging
CSV Preparation, Portal Upload, and Form 10BE Confirmation
What to Gather
Documents Required for Form 10BD Filing
Accurate Form 10BD filing requires thorough donor records. Poor record-keeping — especially missing PAN details — is the primary cause of Form 10BD errors, correction filings, and donor complaints.
Donor Records
- Donor register for FY 2024-25 — listing every donation with date, amount, mode, and full donor details. This is the primary source for the donation statement 80G India preparation
- Donor PAN or Aadhaar — mandatory for every donation above ₹2,000 to generate a valid Form 10BE certificate. Missing PAN = invalid Form 10BE = donor loses deduction
- Donation receipts issued during the year — cross-checked against the donor register to confirm no omissions before the Form 10BD filing
- Bank statements — to verify donation amounts and dates, especially for NEFT, RTGS, and online payment gateway receipts where the donor name may differ
Trust Registration Records
- 80G registration certificate — with registration number and validity period. The Form 10BD filing requires the 80G number in the header of the donation statement 80G India
- Section 12AB registration details — for trusts with both 12AB and 80G registrations. Our Trust Audit Services verify both registrations before the Form 10BD filing begins
- Previous year Form 10BD acknowledgement — for continuity reference and to check if any prior correction filings are pending or outstanding
- Income Tax portal login credentials — the trust uploads Form 10BD through its own portal login. Unlike Form 10B (uploaded by CA), the trust manages Form 10BD portal access directly
Our Services
Our Form 10BD Filing Services at N D Savla & Associates
We provide complete Form 10BD filing support — from donor data compilation and PAN validation through CSV preparation, portal upload guidance, Form 10BE confirmation, and correction filings for 80G registered trusts and NGOs.
Donor Data Compilation and PAN Validation
Donation Classification and Eligibility Review
CSV Preparation, Portal Upload, and Form 10BE Coordination
Correction Filings and Section 234G Penalty Response
File Your Form 10BD Before 31 May. Protect Your Donors' Section 80G Deductions.
Donor data compilation, PAN validation, donation classification, portal upload, Form 10BE generation, and correction filing — complete Form 10BD support for 80G registered trusts, NGOs, and charitable institutions across India.
+91 98190 00511 | +91 91670 58000 | +91 98190 00445 | nainitsavla@savlagroup.in
Contact UsF.A.Q.
Form 10BD is the annual donation statement that every 80G registered trust must file with the Income Tax Department. The donation statement 80G India reports all eligible donations received during the year — with donor PAN, amount, and type. Without the Form 10BD filing, donors cannot receive Form 10BE certificates and therefore cannot claim Section 80G deductions. Our Trust Audit Services manage Form 10BD compliance for all eligible institutions.
The Form 10BD due date is 31 May following the end of the financial year. For FY 2024-25, the deadline is 31 May 2025. Missing the Form 10BD due date attracts a penalty of ₹200 per day under Section 234G. Furthermore, donors cannot claim Section 80G deductions for that year without the Form 10BE certificate generated post-filing.
Form 10BE is the donor certificate that the income tax portal generates automatically after the 80G registered trust donation statement uploads via Form 10BD. Form 10BE replaces manual 80G receipts from AY 2022-23 onwards. Additionally, only the portal-generated Form 10BE — with its authentication code — serves as valid proof for claiming Section 80G deductions in a donor’s income tax return.
An incorrect donor PAN in the donation statement 80G India causes the Form 10BE certificate to generate with wrong details — and the donor loses the Section 80G deduction claim. Therefore, we validate every donor PAN before the Form 10BD filing submission. Additionally, corrections require filing a revised Form 10BD — and the corrected Form 10BE regenerates automatically. We handle PAN correction filings as part of our Form 10BD service.
Cash donations above ₹2,000 are not eligible for Section 80G deductions under Section 80G(5D). However, these donations still appear in the donation statement 80G India in Form 10BD — classified as ineligible. The Form 10BE certificate for these donors shows the donation but indicates it is not eligible for deduction. Therefore, trusts must clearly communicate the ₹2,000 cash limit to donors at the time of donation.
The trust uploads Form 10BD through its own income tax portal login — not the CA’s login. This differs from Form 10B, which the Chartered Accountant uploads through their own credentials. Additionally, the trust must prepare the donor data in the prescribed CSV format before uploading. However, we prepare the CSV file, validate all PAN entries, and guide the trust through the upload process as part of our Form 10BD filing service.
