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Form 10BD Donor-Wise Statement of Donations

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Annual Statement of Donations: Every trust, NGO, or research institution approved under Section 80G(5)(viii) or Section 35(1A)(i) must furnish the donor-wise Form 10BD to the Income Tax Department for donations received during the financial year.

31 May Due Date: Form 10BD is due by 31 May immediately after the end of the financial year. For FY 2025-26 donations, the deadline is 31 May 2026 - the same date by which Form 10BE certificates must reach donors.

Penalty Exposure: Late or non-filing attracts Rs 200 per day under Section 234G plus a penalty of Rs 10,000 to Rs 1,00,000 under Section 271K, and donors may lose their 80G deduction claims.

End-to-End Patron Support: Donor PAN validation, donation-type classification, data-file preparation and upload, DSC or EVC verification, and Form 10BE certificate generation and distribution - all before the deadline.

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What Is Form 10BD, the Donor-Wise Statement of Donations?

📌 Quick Answers

What is Form 10BD? Form 10BD is the annual donor-wise Statement of Donations that a charitable trust, NGO, or research institution approved under Section 80G or Section 35 must furnish to the Income Tax Department, reporting each donor's details and the donations received during the financial year.
When is Form 10BD due? Form 10BD must be filed by 31 May immediately following the end of the financial year in which the donations were received. For donations received during FY 2025-26, the due date is 31 May 2026.
Who must file Form 10BD? Every trust, institution, or NGO approved under Section 80G(5)(viii), and every research association, university, college, or institution covered under Section 35(1A)(i), that received eligible donations during the financial year must file Form 10BD.
What happens if Form 10BD is not filed? Late or non-filing attracts a fee of Rs 200 per day under Section 234G plus a penalty of Rs 10,000 to Rs 1,00,000 under Section 271K. Critically, donors cannot receive Form 10BE, so their 80G deduction claims may be disallowed.

Form 10BD is the Statement of Donations required to be furnished under Section 80G(5)(viii) and Section 35(1A)(i) of the Income-tax Act, 1961, by institutions approved under those sections. It is a donor-wise return: for every donor who contributed during the year, the institution reports the donor's identity, the type of donation, the eligible deduction section, and the total amount received. The form was introduced to create a verifiable, department-held record of donations so that donor 80G deduction claims can be matched against what the institution actually reported.

Filing Form 10BD is not optional for approved institutions. There is no minimum-amount threshold and no exemption for small trusts. The single carve-out is that if no donation is received during the financial year, the form is not required. Once even one eligible donation is received, the institution must file, and it must do so by 31 May immediately following the end of that financial year - so donations received in FY 2025-26 are reported by 31 May 2026.

Form 10BD is filed electronically on the income tax e-filing portal and must be verified using a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC)/OTP. The institution's Unique Registration Number (URN) and a Unique Identification Number (UIN) for donations support traceability of the reported data. Verify portal details at the Income Tax India e-Filing Portal and the Income Tax Department.

Content is reviewed quarterly for accuracy.

How Form 10BD Connects to 80G Deductions and Form 10BE

Form 10BD sits at the centre of the donation-reporting chain. It is the input from which Form 10BE, the Certificate of Donation, is generated. After the institution files Form 10BD, it downloads Form 10BE for each donor from the portal and issues it to the donor - by the same 31 May due date.

Under Explanation 2A to Section 80G, a donor can claim the 80G deduction only on the basis of Form 10BE. The certificate is the donor's proof; without it, the deduction claim may be disallowed by the Department during ITR processing. This makes accurate, timely Form 10BD filing a direct compliance obligation to the institution's own donors - a filing error or delay by the trust can cost each donor their tax deduction.

For each donor, Form 10BD captures the donor's name, address, and a unique identification number (PAN, Aadhaar, or other prescribed ID), plus the donation type, the eligible deduction section, and the total donation amount for the year. Donation type is classified into three categories - Corpus, Specific Grant, and Others (general donations). Getting these classifications right matters because they flow through to the donor's certificate and to the institution's own books and NGO accounting records.

The statement can be revised. A revised or corrected Form 10BD may be filed to add a missed donor or fix data, and an institution may file multiple Form 10BD statements for the same financial year - for example, in batches - with no restriction on the number of filings. This flexibility helps large NGOs that receive donations continuously through the year.

Key Terms for Form 10BD Filing:

Form 10BD: Annual donor-wise Statement of Donations under Section 80G(5)(viii) and Section 35(1A)(i), filed on the income tax e-filing portal by 31 May.
Form 10BE: Certificate of Donation generated from Form 10BD data; the donor's mandatory proof for an 80G or Section 35 deduction under Explanation 2A to Section 80G.
Section 234G: Levies a late fee of Rs 200 per day for every day the failure to furnish Form 10BD (or issue Form 10BE) continues.
Section 271K: Imposes a penalty of not less than Rs 10,000, which may extend up to Rs 1,00,000, for failure to furnish or delay in furnishing Form 10BD.
Donation Type: Corpus, Specific Grant, or Others (general) - the three classifications reported per donor in Form 10BD.
URN / UIN: Unique Registration Number of the institution and Unique Identification Number for donations, supporting traceability of reported data.
DSC / EVC: Digital Signature Certificate or Electronic Verification Code (OTP) used to verify the Form 10BD submission on the portal.

Compliance Form Form 10BD → Form 10BE

Who Must File Form 10BD

Form 10BD applies to institutions that are approved to issue donation receipts eligible for deduction. If your organisation holds a valid 80G approval or a Section 35 approval and received donations during the year, you are within scope.

Trusts, NGOs, and institutions approved under Section 80G(5)(viii): Charitable trusts, societies, and Section 8 companies whose donors claim 80G deductions must report every eligible donation received during the financial year.
Research associations, universities, colleges, and institutions under Section 35(1A)(i): Entities approved for scientific research or similar donations under clause (i) of Section 35(1A) file Form 10BD to report donations that fund research.
Institutions receiving Corpus donations: Corpus donations are reported as a distinct donation type within Form 10BD and must be captured separately from general donations.
Institutions receiving Specific Grants: Grants earmarked for a specific purpose are classified as Specific Grant and reported per donor.
Institutions receiving general (Others) donations: Ordinary voluntary donations that are neither corpus nor grant fall under the Others category.

The only exemption: If no donation at all was received during the financial year, Form 10BD is not required to be filed. There is otherwise no threshold - even a small number of small donations triggers the filing obligation once the institution is approved under Section 80G or Section 35.

Institutions that also need periodic approval renewal should plan Form 10BD alongside their 12A and 80G renewal five-year cycle, since a lapse in approval affects the ability to issue valid donation certificates.

Patron Form 10BD and Form 10BE Service Coverage

Service	What We Do
Donor Data Collection and Validation	We help you gather each donor's name, address, and valid identification number (PAN, Aadhaar, or other prescribed ID), and validate PAN details to reduce rejection and mismatch errors at upload.
Donation-Type Classification	Correct classification of each donation into Corpus, Specific Grant, or Others, and mapping of the eligible deduction section, so the reported data aligns with your books and the donor's certificate.
Form 10BD Data-File Preparation and Upload	Preparation of the donor data in the prescribed CSV template and upload on the income tax e-filing portal, including handling of large donor lists in batches across multiple filings where needed.
Submission and Verification (DSC / EVC)	Filing before the 31 May deadline and verification of the submission using your Digital Signature Certificate (DSC) or Electronic Verification Code (EVC)/OTP on the registered mobile number.
Form 10BE Certificate Generation and Distribution	Download of Form 10BE Certificates of Donation after filing and distribution to each donor by the 31 May due date, so donors have valid proof for their 80G or Section 35 deduction.
Revised and Multiple-Batch Filings	Filing of revised or corrected Form 10BD to add a missed donor or correct data, and multiple statements across the year for institutions receiving donations on a rolling basis.
Deadline and Compliance Monitoring	Tracking of the 31 May deadline and coordination with your 80G / Section 35 approval status so that donation certificates issued during the year remain valid.

Our Process

How to File Form 10BD Online - Step by Step

A structured workflow from donor data collection through portal upload, verification, and Form 10BE certificate distribution - completed before the 31 May deadline.

Step 1

Collect and Validate Donor Data

Gather each donor's name, address, and valid identification number (PAN, Aadhaar, or other prescribed ID), along with the donation type and total amount for the year. Donor PAN details are validated to reduce mismatch errors at upload.

Donor IDs verified Amounts reconciled

Data Ready01

Step 2

Classify Donation Type and Section

Classify each donation as Corpus, Specific Grant, or Others, and map the eligible deduction section (80G or Section 35). Correct classification ensures the reported data matches the donor's certificate and your books.

Types mapped Section tagged

Classified02

Step 3

Prepare and Upload the CSV Data File

Enter the donor data into the prescribed CSV template and upload it on the income tax e-filing portal against Form 10BD. Large donor lists can be filed in batches across multiple statements for the same year.

Template filled Uploaded

Filed03

Step 4

Verify with DSC or EVC

Verify the Form 10BD submission using a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC)/OTP sent to the registered mobile number. Verification completes the filing on the portal.

DSC / EVC done Acknowledged

Verified04

Step 5

Download and Issue Form 10BE

After filing, download Form 10BE (Certificate of Donation) for each donor and issue it by 31 May. This is the donor's proof for claiming the 80G or Section 35 deduction under Explanation 2A to Section 80G.

10BE issued Donors compliant

Certificate Out05

Documents and Details Needed for Form 10BD

To file Form 10BD accurately and on time, keep the following ready for the financial year being reported. Patron helps you assemble and validate these details.

Institution 80G approval or Section 35 approval details and Unique Registration Number (URN)
Income tax e-filing portal login credentials for the institution
For each donor: full name and complete address
For each donor: a valid identification number - PAN, Aadhaar, or other prescribed unique ID
For each donor: donation type - Corpus, Specific Grant, or Others (general)
For each donor: the eligible section for deduction (80G or Section 35)
For each donor: the total donation amount received during the financial year
Digital Signature Certificate (DSC) of the authorised signatory, or a registered mobile number for EVC/OTP verification
Books of account or donation register reconciling total donations received during the year

Verify filing details at the Income Tax India e-Filing Portal and the Income Tax Department.

Penalty for Late or Non-Filing of Form 10BD

The consequences of missing the Form 10BD deadline fall on both the institution and its donors. There are two direct financial exposures, plus the risk of donors losing their deductions.

Consequence	Impact
Late Fee - Section 234G	A fee of Rs 200 per day applies for every day the failure to furnish Form 10BD (or to issue Form 10BE) continues.
Penalty - Section 271K	A penalty of not less than Rs 10,000, which may extend up to Rs 1,00,000, for failure to furnish or delay in furnishing Form 10BD.
Donor Deduction Disallowed	Without Form 10BE - which is generated from Form 10BD - a donor cannot substantiate the 80G claim under Explanation 2A to Section 80G, so the deduction may be disallowed during ITR processing.
Reputational and Donor-Trust Risk	Donors who lose deductions because of an institution's late filing may hesitate to donate again, affecting future fundraising.

Bottom line: Filing Form 10BD accurately by 31 May protects the institution from Section 234G fees and Section 271K penalties, and protects every donor's 80G or Section 35 deduction. Where a donor or filing was missed, a revised or additional Form 10BD can be filed to correct the record.

Patron Fees for Form 10BD Filing

Fee Component	Amount
Free Consultation Call	Free - a scoping call to review your donor list, 80G / Section 35 approval status, and filing requirement
Form 10BD Filing and Form 10BE Distribution (Professional Fees)	Starting from INR 3,999 (Exl. GST & Govt. Charges) — final quote on assessment; scales with donor count, revised filings, and Form 10BE distribution volume

All fees listed are indicative only and do not constitute a binding offer. The final amount depends on the number of donors, the number of revised or batch filings, and Form 10BE distribution volume.

Get a free Form 10BD consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Form 10BD Timeline and Due Date

Stage	Timing
Financial Year of Donations	1 April to 31 March - the year in which eligible donations are received (e.g. FY 2025-26)
Donor Data Preparation	Best started well before the deadline - donor identification numbers and amounts collected and validated
Form 10BD Filing Due Date	31 May immediately following the end of the financial year (e.g. 31 May 2026 for FY 2025-26)
Form 10BE Issue to Donors	By 31 May - same due date as Form 10BD; certificate downloaded and distributed to each donor
Revised / Additional Filings	Can be filed as needed to add a missed donor or correct data; multiple statements allowed for the same year

Plan ahead: Because Form 10BD and Form 10BE share the 31 May deadline, and because the 10BE certificate can only be generated after 10BD is filed, leaving donor data validation to the last week creates real risk. Institutions that receive donations throughout the year benefit from filing in batches rather than one large upload at the deadline.

Key Benefits

Why Patron for Form 10BD Compliance

Full Donor-Statement Cycle

We manage the complete cycle for NGOs - validating donor PAN and donation classifications, preparing and uploading the Form 10BD data file, filing before the deadline, and generating and distributing Form 10BE certificates so both institution and donors stay compliant.

Deadline Protection

We track the 31 May due date and file early where possible to avoid the Rs 200-per-day fee under Section 234G and the Rs 10,000 to Rs 1,00,000 penalty under Section 271K - protecting both your institution and your donors' 80G claims.

Accurate PAN Validation

Donor PAN and identification details are validated before upload to reduce mismatch and rejection errors - a common cause of certificate problems that later affect a donor's ability to claim the deduction.

Batch and Revised Filings

For institutions receiving donations throughout the year, we handle multiple Form 10BD statements in batches and file revised statements to add a missed donor or correct data - with no restriction on the number of filings.

NGO Compliance Under One Roof

Form 10BD and 10BE sit alongside our wider NGO services - 80G registration, 12A and 80G renewal, and non-profit accounting - so your donation reporting stays consistent with your approval status and books.

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A CA and CS team with 15+ years of experience handling income-tax compliance for trusts and NGOs, with offices in Pune, Mumbai, Delhi, and Gurugram and pan-India remote engagement.

Form 10BD vs Form 10BE - What Is the Difference?

Dimension	Form 10BD	Form 10BE
What It Is	Statement of Donations - a return filed by the institution	Certificate of Donation - proof issued to each donor
Who Prepares It	The approved institution files it on the e-filing portal	Generated by the portal from Form 10BD; institution downloads and issues it
Direction	Institution reports to the Income Tax Department	Institution gives to the donor
Due Date	31 May following the financial year	By 31 May - same due date, issued after 10BD is filed
Purpose	Creates the department's record of donations received	Donor's mandatory proof to claim the 80G or Section 35 deduction
Legal Basis	Section 80G(5)(viii) and Section 35(1A)(i)	Explanation 2A to Section 80G - deduction allowed only on its basis
Dependency	Filed first; the source of the data	Cannot be issued unless Form 10BD is filed correctly

For dedicated help managing certificate generation and distribution at scale, see Form 10BE Donor Certificate Management.

Frequently Asked Questions

Answers to the most common questions from NGOs, charitable trusts, and Section 35 institutions filing Form 10BD and issuing Form 10BE.

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Is Form 10BD mandatory even if we received only a few small donations?

Yes. There is no threshold exemption. If the institution is approved under Section 80G or Section 35 and received any eligible donation during the financial year, Form 10BD is mandatory. The only exception is where no donation was received at all during the year, in which case the form is not required.

What details do we need to collect from donors to file Form 10BD?

For each donor you need the name, address, and a valid identification number (PAN, Aadhaar, or other prescribed unique ID), along with the donation type (Corpus, Specific Grant, or Others), the eligible section for deduction, and the total donation amount for the year.

How is Form 10BD linked to the donor's 80G deduction?

Under Explanation 2A to Section 80G, a donor can claim the 80G deduction only on the basis of Form 10BE. Form 10BE is generated from the data you report in Form 10BD, so if you do not file 10BD correctly, the donor's certificate cannot be issued and the claim may be disallowed during ITR processing.

Can Form 10BD be revised if we missed a donor or made an error?

Yes. A revised or corrected Form 10BD can be filed to add a missed donor or correct data. Institutions may also file multiple Form 10BD statements for the same financial year, for example in batches, with no restriction on the number of filings.

What is Form 10BE and when must we issue it?

Form 10BE is the Certificate of Donation generated after Form 10BD is filed. The institution downloads it and issues it to each donor by 31 May, the same due date as Form 10BD, so the donor can use it as proof for the 80G or Section 35 deduction.

How is Form 10BD filed on the income tax portal?

Form 10BD is filed online through the income tax e-filing portal by uploading the donor data (typically via the prescribed CSV template) and verifying the submission using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC) / OTP on the registered mobile number.

How can Patron Accounting help with Form 10BD compliance?

Patron Accounting manages the full donor-statement cycle for NGOs, validating donor PAN and donation classifications, preparing and uploading the Form 10BD data file, filing before the 31 May deadline, and generating and distributing Form 10BE certificates so both the institution and its donors stay compliant.

Related Patron NGO and Trust Services

Form 10BD filing works best when your institution's approvals, certificates, and accounts are aligned. These related Patron services support the full NGO compliance lifecycle:

Form 10BE Donor Certificate Management - generation and distribution of Certificates of Donation to your donors.
80G Registration - approval that lets your donors claim deductions on their contributions.
12A and 80G Renewal (5-Year Cycle) - keeping your approvals current so donation certificates stay valid.
NGO and Non-Profit Accounting Services - books and donation registers that reconcile with your Form 10BD reporting.

Talk to Patron's NGO Compliance Team Today

Form 10BD is the annual donor-wise Statement of Donations that every 80G or Section 35 approved institution must file by 31 May. It is the source from which Form 10BE certificates are generated, and under Explanation 2A to Section 80G, those certificates are what let your donors claim their deductions. Filing accurately and on time protects your institution from Section 234G fees and Section 271K penalties - and protects every donor's 80G claim.

Patron Accounting manages the full donor-statement cycle - donor PAN and classification validation, data-file preparation and upload, DSC/EVC verification, and Form 10BE generation and distribution. Our CA and CS team serves NGOs and trusts across Pune, Mumbai, Delhi, and Gurugram with pan-India remote engagement.

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Content Created: 1 July 2026 | Last Updated: 1 July 2026 | Next Review: 1 October 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed quarterly and immediately on any change to the Form 10BD / Form 10BE due dates, Section 234G or Section 271K provisions, or income-tax portal filing procedures affecting donor-wise donation reporting.