Form 10BD Filing - A Crucial Compliance for NGOs & Trusts

Charitable trusts, NGOs, Section 8 companies, religious institutions, and research organizations registered under Section 80G are required to comply with an important annual reporting requirement — filing of Form 10BD.

This compliance is not merely procedural. It directly impacts whether donors can claim deduction under Section 80G while filing their Income Tax Return.

What is Form 10BD?

Form 10BD is a statement of donations received by an eligible trust or institution during a financial year.

It is filed electronically with the Income Tax Department and contains donor-wise details such as:

Name of donor
PAN / Aadhaar / other ID
Address
Donation amount
Mode of receipt
Type of donation

The requirement was introduced through Rule 18AB of the Income Tax Rules.

Who is Required to File Form 10BD?

The following entities are generally required to file Form 10BD:

Trusts registered under Section 12AB
Institutions approved under Section 80G
Section 8 Companies
Research institutions approved under Section 35
Educational or medical institutions eligible for donation deduction

The filing obligation applies when donations eligible for deduction are received during the year.

Due Date for Filing Form 10BD

For donations received during FY 2025-26, Form 10BD must be filed on or before:

📅 31st May 2026

After filing Form 10BD, the institution must issue Form 10BE to donors.

What is Form 10BE?

Form 10BE is the certificate of donation generated after successful filing of Form 10BD.

This certificate is provided to donors so they can claim deduction under Section 80G while filing their ITR.

Without proper reporting in Form 10BD, donors may face difficulty in claiming deduction benefits.

Information Required for Filing

Before filing Form 10BD, organizations should keep the following details ready:

Donor Details

Name
Address
PAN / Aadhaar
Mobile number and email

Donation Details

Amount donated
Date of donation
Mode of payment
Donation type (Corpus / Specific grant / Others)

Organization Details

PAN of institution
80G approval number
Registration details

Procedure to File Form 10BD

The form can be filed through the Income Tax e-filing portal.

Basic Steps:

Login to the Income Tax Portal
Go to e-File → Income Tax Forms
Search for Form 10BD
Select the relevant Financial Year
Enter donor-wise details
Verify using DSC or EVC
Submit the form online

After submission, Form 10BE can be downloaded and issued to donors.

Penalty for Non-Filing or Incorrect Filing

Failure to file Form 10BD may attract:

Late Fee under Section 234G

₹200 per day of delay

Penalty under Section 271K

Minimum ₹10,000
Maximum ₹1,00,000

Incorrect donor information may also create issues for donors while claiming deductions.

Practical Challenges Faced by NGOs

Many NGOs face difficulties such as:

Missing PAN details of donors
Incorrect classification of corpus donations
Reconciliation issues
Delayed collection of donor information
Errors in donor master data

Maintaining proper accounting and donor records throughout the year helps avoid last-minute compliance pressure.

Conclusion

Form 10BD filing has become a critical annual compliance for charitable organizations and institutions enjoying 80G benefits. Timely filing not only avoids penalties but also ensures that donors can smoothly claim deductions in their income tax returns.

Organizations should maintain accurate donor records and complete the filing before the due date to remain fully compliant with Income Tax provisions.