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80G Donation Compliance — Forms 10BD & 10BE

Annual statement of donations received (Form 10BD) filed by 80G-approved institutions by 31 May, and donation certificates (Form 10BE) issued to donors. Non-filing attracts ₹200/day penalty. Starting ₹2,999.

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STARTING FROM₹2,999
TYPICAL TIMELINE5 days
APPLICABLE TOCharitable Trust, Ngo, Foundation, Religious Trust, Educational Institution, Hospital, Research Association

Regulatory Framework

Section 80G(6)(i) — Income-tax Act, 1961
Inserted by Finance Act 2021. Requires every approved institution to furnish a statement of donations received in the prescribed form (Form 10BD) to the income tax authority by 31 May following the end of the financial year. Effective from FY 2021-22 (AY 2022-23) onwards.

Section 80G(6)(ii)
Requires the approved institution to issue a certificate to each donor in the prescribed form (Form 10BE) after filing Form 10BD. The certificate is generated from the income tax portal based on the Form 10BD data.

Section 271K
Penalty for failure to furnish Form 10BD or Form 10BE: ₹200 per day of default, subject to a minimum of ₹10,000 and a maximum of ₹1,00,000. The Assessing Officer may levy this penalty after giving the institution a reasonable opportunity of being heard.

Rule 21C — Form 10BD and Form 10BE
Prescribes the format, content, and due date (31 May) for the statement of donations (Form 10BD) and the donation certificate (Form 10BE). Filed electronically on the income tax e-filing portal under the institution's PAN login.

Old Form 58 (superseded): Prior to FY 2021-22, institutions issued donation receipts in Form 58. Form 10BD/10BE replaced Form 58 from AY 2022-23 — old Form 58 receipts are no longer valid for ITR claims for AY 2022-23 onwards.

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ITA 2025 Concordance (in force 1 April 2026)
Section 80G [ITA 1961] → Sections 133, 332, 354 [ITA 2025]
Section 271K [ITA 1961] → Section 464 [ITA 2025] (Penalty for failure to furnish statements, etc.)
Transition note: AY 2026-27 runs under ITA 1961 per Section 536(2). Donation statements for tax year 2026-27 onward will be governed by ITA 2025 Sections 332/354.

Overview

Every institution approved under Section 80G must file an annual statement of all donations received during the financial year in Form 10BD by 31 May of the following year. After filing, the institution must issue a Form 10BE donation certificate to each donor — this is what the donor uses to claim the 80G deduction in their ITR.

This is not optional. Section 80G(6)(i) makes Form 10BD mandatory for all approved institutions from FY 2021-22 onwards. Failure to file attracts a penalty of ₹200 per day under Section 271K (minimum ₹10,000, maximum ₹1,00,000).

Who must file Form 10BD:

  • All institutions with Section 80G approval (both old approval letters and new 5-year approvals under Section 80G(5)(vi))

  • Political parties approved under Section 29C(4) of the Representation of the People Act (separate obligation)

  • Scientific research associations under Section 35

What Form 10BD requires per donation:

  • Donor name, PAN or Aadhaar, address

  • Donation amount and mode (cash / cheque / online)

  • Whether the donation is corpus or non-corpus

  • Whether the donation is in kind (immovable property, securities, etc.)

Cash donation limit: Donations above ₹2,000 in cash are not eligible for 80G deduction (Section 80G(5D)). The Form 10BD must correctly classify cash vs non-cash donations so the donor can claim only the eligible portion.

Form 10BE — donation certificate:
After Form 10BD is filed, the institution generates Form 10BE on the income tax portal for each donor. The donor needs this certificate to claim the 80G deduction — without it, the ITR pre-fill will not show the donation and the deduction may be disallowed. Many small trusts do not know they must issue Form 10BE, leaving donors without the certificate for their ITR.

How It Works

  1. 1

    Collate donor data

    We provide a structured template for collecting donor details — name, PAN/Aadhaar, address, donation amount, mode (cash/cheque/online/kind), and whether corpus or non-corpus. You fill this from your donation register/receipt books.

    You do this3–5 business days
  2. 2

    Data validation and penalty risk check

    We validate each entry: PAN/Aadhaar format, cash donations above ₹2,000 (flagged as ineligible for 80G), missing donor details. We flag any donations that may not be eligible for 80G to avoid donor disputes later.

    Harun Raaj & Associates does this1–2 business days
  3. 3

    File Form 10BD by 31 May

    Form 10BD is filed on the income tax portal under the institution's login before the 31 May deadline. We handle bulk uploads for large donor lists.

    Harun Raaj & Associates does this1 business day
  4. 4

    Generate and distribute Form 10BE certificates

    After Form 10BD is accepted, Form 10BE certificates are generated on the portal for each donor. We download and distribute them to donors via email so they can attach them to their ITR.

    Harun Raaj & Associates does this1–2 business days
  5. 5

    Annual compliance calendar reminder

    We set up the next year's compliance calendar — donor data collection starts January, Form 10BD filed by May 31. Repeat annually for as long as the 80G approval is valid.

    Harun Raaj & Associates does thisOngoing

Frequently Asked Questions

What is the due date for filing Form 10BD?
Form 10BD must be filed by 31 May of the year immediately following the financial year in which the donations were received. For FY 2025-26 (April 2025 to March 2026), the Form 10BD due date is 31 May 2026. Missing this deadline triggers a penalty of ₹200 per day under Section 271K, subject to a minimum of ₹10,000 and a maximum of ₹1,00,000.
Our trust received donations in cash. Do we report them in Form 10BD?
Yes — all donations must be reported in Form 10BD, including cash donations. However, donors who gave more than ₹2,000 in cash are not eligible to claim the 80G deduction under Section 80G(5D). Form 10BD requires you to classify each donation as cash or non-cash; the Form 10BE certificate generated for cash donations above ₹2,000 will reflect the ineligible amount. Encourage donors to give via cheque or online transfer to preserve their deduction eligibility.
What happens if we do not issue Form 10BE to our donors?
Without Form 10BE, the donor's ITR pre-fill will not show the 80G deduction for donations to your institution. Donors will either miss the deduction or claim it without a valid certificate, which can lead to disallowance in scrutiny. Additionally, failure to furnish Form 10BE attracts the same Section 271K penalty (₹200/day, min ₹10,000, max ₹1,00,000) as failure to file Form 10BD. Form 10BE is generated on the income tax portal after Form 10BD is filed — it cannot be issued independently.
We have 80G approval under the old regime (pre-Finance Act 2020). Do we still need to file Form 10BD?
Yes. The Form 10BD obligation applies to all institutions approved under Section 80G, regardless of whether the approval is under the old or new regime. If your institution's old 80G approval has not been renewed under the Finance Act 2020 framework (Form 10AB), you should address that first — donations received under a lapsed 80G approval may not be eligible for the deduction, but you are still required to file Form 10BD for donations received while the approval was valid.
Can Form 10BD be revised if we made an error?
Yes. The income tax portal allows a revised Form 10BD to be filed. Once a revised Form 10BD is filed, new Form 10BE certificates are generated based on the corrected data — previously issued Form 10BE certificates based on the original Form 10BD become invalid. We recommend filing a corrected Form 10BD and notifying affected donors to use the revised Form 10BE for their ITR claims.

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