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Form 10BE Donor Certificate Management in Gurugram

Reviewed by CA & CS Team, Patron Accounting LLP ICAI & ICSI Registered| 15+ Years Experience| Last Updated: 1 July 2026 Verify Credentials →

Certificate of Donation: Form 10BE is the 80G certificate an approved institution issues to every donor after filing the Statement of Donations in Form 10BD. Patron handles both filings end to end.

31 May Deadline: Form 10BD must be filed and Form 10BE issued by 31 May following the financial year of donation. For FY 2025-26 donations, the deadline is 31 May 2026.

Donor 80G Proof: Under Explanation 2A to Section 80G, a donor can claim the deduction only on the basis of the Form 10BE certificate, so accurate and timely issuance protects your donors.

Penalty Protection: Section 234G charges Rs 200 per day of delay and Section 271K can add a penalty of Rs 10,000 to Rs 1,00,000. Patron keeps your 10BD and 10BE filings on time and error-free.

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What Is Form 10BE and Why Does It Matter?

📌 Quick Answers

What is Form 10BE? Form 10BE is the Certificate of Donation that an 80G- or Section 35-approved institution issues to each donor. It is generated on the income tax portal after the institution files its Statement of Donations in Form 10BD, and it evidences the donation a donor uses to claim the 80G deduction.
When must Form 10BE be issued? Form 10BE must be issued to the donor by 31 May immediately following the end of the financial year in which the donation was received, i.e. the same due date that applies to filing Form 10BD.
Does a donor need Form 10BE to claim an 80G deduction? Yes. Under Explanation 2A to Section 80G, a donor can claim the deduction only on the basis of the Form 10BE certificate issued by the institution, so the certificate is essential documentary proof.
How is Form 10BE obtained? The institution first files Form 10BD; Form 10BE is then generated as a PDF that can be downloaded from the income tax e-filing portal under View Filed Forms and handed or emailed to each donor.

TL;DR: Form 10BE is the donor-facing certificate of donation under 80G. It cannot exist on its own - it is generated only after an approved institution files its annual Statement of Donations in Form 10BD. Both the Form 10BD filing and the Form 10BE issuance share the same deadline of 31 May following the financial year of donation. For donations received in FY 2025-26, the deadline is 31 May 2026. Missing the deadline exposes the institution to a Section 234G late fee of Rs 200 per day and a Section 271K penalty of Rs 10,000 to Rs 1,00,000, while a donor without the certificate cannot claim the 80G deduction. Patron manages the entire cycle - donor data collation, Form 10BD filing under Rule 18AB, Form 10BE generation, distribution, and corrections.

The framework sits within Rule 18AB of the Income-tax Rules, 1962, which applies to all entities approved under Section 80G and Section 35(1) and prescribes both the Statement of Donations (Form 10BD) and the Certificate of Donation (Form 10BE). Verify your registration and filing status at the Income Tax India e-Filing Portal.

Form 10BE Explained: Certificate of Donation Under 80G

Form 10BE is the Certificate of Donation issued by an institution or fund approved under Section 80G(5) or Section 35(1) of the Income-tax Act, 1961, to each of its donors. It is a portal-generated PDF that confirms the donation reported against a particular donor for a financial year.

Derived from Form 10BD. Form 10BE is generated only after the institution files its annual Statement of Donations in Form 10BD. The certificate is derived entirely from the data reported in Form 10BD - the donor's name, identification, donation amount, and donation type all flow from that statement. No Form 10BE can be generated until the corresponding Form 10BD has been successfully filed and processed.

Why it is mandatory for donors. Under Explanation 2A to Section 80G, a donor can claim the 80G deduction only on the basis of the Form 10BE certificate. This makes Form 10BE the single, mandatory piece of documentary proof for a donor's deduction claim - a simple receipt or acknowledgement from the institution is no longer sufficient on its own.

Where it fits statutorily. Form 10BD is filed under Section 80G(5)(viii) and Section 35(1A)(i), governed by Rule 18AB of the Income-tax Rules, 1962. The rule prescribes both the Statement of Donations (Form 10BD) and the Certificate of Donation (Form 10BE), and it applies to every entity approved under Section 80G and Section 35(1).

Key Terms for Form 10BE and Form 10BD:

Form 10BE (Certificate of Donation): The donor-facing certificate generated on the income tax portal after Form 10BD is filed; the donor's proof for an 80G deduction claim.
Form 10BD (Statement of Donations): The annual statement an approved institution files listing every donor and donation; the source data for Form 10BE.
Section 80G: The provision allowing donors a deduction for donations to approved institutions and funds.
Section 35(1A): The provision requiring research-related institutions to file the Statement of Donations, alongside Section 80G(5)(viii).
Rule 18AB: The Income-tax Rule prescribing both Form 10BD and Form 10BE for entities approved under Section 80G and Section 35(1).
Explanation 2A to Section 80G: Makes the Form 10BE certificate the mandatory basis for a donor's deduction claim.
Section 234G: Late fee of Rs 200 per day for delay in furnishing Form 10BD or Form 10BE.
Section 271K: Penalty of Rs 10,000 to Rs 1,00,000 for failure to file the Statement of Donations.
DSC / EVC: Digital Signature Certificate or Electronic Verification Code used to e-Verify Form 10BD before submission.

Under 80G Form 10BD → Form 10BE

Who Needs to Issue Form 10BE?

The obligation to issue Form 10BE rests entirely with the donee institution or fund - not the donor. Any organisation approved under Section 80G(5) or Section 35(1) that received reportable donations during the year must file Form 10BD and then issue Form 10BE to each donor.

Charitable trusts and societies approved under 80G: Must file Form 10BD for all donations received and issue Form 10BE certificates to donors so they can claim their deduction.
Section 8 companies with 80G approval: Same obligation - annual Statement of Donations followed by donor certificates.
Research institutions approved under Section 35(1): Governed by Section 35(1A), they file Form 10BD and issue Form 10BE to contributors.
Funds and institutions receiving CSR or large donations: Accurate donor identification is essential because Form 10BE is generated from Form 10BD data.
Donors: Donors do not generate the certificate themselves; they receive Form 10BE from the institution and use it as the mandatory basis for their 80G deduction claim under Explanation 2A.

If your institution is not yet approved under 80G, Patron can also assist with 80G registration and, where applicable, 12A and 80G renewal in the 5-year cycle, so your donor certificate obligations are set up correctly from the start.

Patron Form 10BD and Form 10BE Service Coverage

Service	What We Do
Donor Data Collation and Validation	Compile donor-wise donation records for the financial year, validate PAN and identification details, and classify donations by type, so the Statement of Donations is accurate before filing.	Core
Form 10BD Filing (Statement of Donations)	Prepare and file the annual Form 10BD under Section 80G(5)(viii) and Section 35(1A)(i), governed by Rule 18AB, on the income tax e-filing portal.	Core
e-Verification (DSC / EVC / OTP)	Submit Form 10BD after e-Verification using DSC, EVC, or OTP on the registered mobile number, per the Income Tax Department Form 10BD-BE user manual.	Core
Form 10BE Generation and Download	Generate and download each donor's Form 10BE certificate as a PDF from the portal under e-File > Income Tax Forms > View Filed Forms once Form 10BD is processed.	Core
Certificate Distribution to Donors	Organise and hand over or email Form 10BE certificates to every donor within the 31 May deadline so donors can claim their 80G deduction on time.	Core
Correction Statement Filing (Rule 18AB)	Where donor PAN, amount, or donation type were reported incorrectly, file a correction statement of Form 10BD under Rule 18AB and regenerate a revised Form 10BE.	On Need
Deadline and Penalty Management	Track the 31 May deadline, manage timely filing, and help avoid Section 234G late fees and Section 271K penalties.	Core

Our Process

How Form 10BE Is Generated From Form 10BD

A clear, sequential workflow from donor data to a downloaded Form 10BE certificate in each donor's hands - all completed before the 31 May deadline.

Step 1

Collate and Validate Donor Data

Compile the full donor-wise list of donations received during the financial year. Validate each donor's PAN or other accepted identification, the donation amount, and the donation type. Accurate identification is essential because Form 10BE is generated directly from this data.

Donor list ready PAN validated

Data Collated 01

Step 2

File Form 10BD (Statement of Donations)

Prepare and file Form 10BD on the income tax e-filing portal under Section 80G(5)(viii) and Section 35(1A)(i), governed by Rule 18AB. This annual Statement of Donations lists every donor and forms the sole source of Form 10BE.

10BD prepared Under Rule 18AB

10BD Filed 02

Step 3

e-Verify the Statement

Submit Form 10BD after e-Verification using DSC, EVC, or OTP on the registered mobile number, following the Income Tax Department Form 10BD-BE user manual. Successful verification is what allows the portal to process the statement.

DSC / EVC done Submitted

Verified 03

Step 4

Download Form 10BE Certificates

Once Form 10BD is processed, log in to the portal, go to e-File then Income Tax Forms then View Filed Forms, locate the filed Form 10BD, and use the Download 10BE PDF option to generate each donor's certificate.

PDFs generated Per donor

10BE Downloaded 04

Step 5

Distribute to Donors and Correct if Needed

Hand over or email each Form 10BE to the donor before 31 May. If a mistake is found in donor PAN, amount, or donation type, file a correction statement of Form 10BD under Rule 18AB and regenerate a revised Form 10BE for reissue.

Donors served Corrections handled

Issued to Donors 05

Information and Documents Needed for Form 10BD and 10BE

Because Form 10BE is generated directly from the Statement of Donations, accurate donor data is the most important input. Have the following ready:

Institution's income tax e-filing portal login credentials (PAN-based)
Section 80G(5) or Section 35(1) approval details of the institution
Donor-wise list of donations received during the financial year
Each donor's PAN or other accepted identification details
Donation amount for each donor
Type of donation for each donor (as required for reporting)
Digital Signature Certificate (DSC) or access to EVC / registered mobile OTP for e-Verification
Details of any earlier reporting errors requiring a correction statement (if applicable)

All filings are completed on the Income Tax India e-Filing Portal, following the Income Tax Department Form 10BD-BE user manual for e-Verification and download.

Common Form 10BE Mistakes Patron Helps You Avoid

Challenge	Impact	How Patron Accounting Solves It
Missing the 31 May Deadline	Section 234G levies Rs 200 for every day of delay in furnishing Form 10BD or Form 10BE, and donors are left unable to claim their 80G deduction on time.	Patron tracks the 31 May deadline for each financial year and manages timely Form 10BD filing and Form 10BE issuance so no late fee accrues.
Incorrect Donor PAN or Identification	Because Form 10BE is generated from Form 10BD data, an incorrect PAN produces an invalid certificate and can prevent the donor's 80G claim.	Patron validates every donor's PAN and identification before filing, and files a Rule 18AB correction statement to fix any error and regenerate the certificate.
Wrong Donation Amount or Type	Errors in the reported amount or donation type flow straight into Form 10BE, creating mismatches with the donor's records.	Patron reconciles reported figures against donation records and, where needed, files a correction statement of Form 10BD under Rule 18AB to regenerate a corrected Form 10BE.
Attempting to Issue 10BE Without Filing 10BD	No Form 10BE can be generated until the corresponding Form 10BD is filed and processed - donors are left without their certificate.	Patron follows the correct sequence: donor data, Form 10BD filing, e-Verification, then Form 10BE generation and distribution.
Failing to File the Statement of Donations at All	Section 271K empowers the Assessing Officer to levy a penalty of not less than Rs 10,000 and up to Rs 1,00,000 for failure to furnish Form 10BD.	Patron ensures the annual Statement of Donations is filed on time and correctly, avoiding both the Section 234G late fee and the Section 271K penalty.

Patron Fees for Form 10BD and Form 10BE Management

Fee Component	Amount
Free Consultation Call	Free - initial call to review your donor data, approval status, and the scope of Form 10BD filing and Form 10BE issuance
Form 10BD Filing and Form 10BE Issuance	Starting from INR 4,999 (Exl. GST & Govt. Charges) — final quote on assessment; depends on donor count and correction requirements
Correction Statement (Rule 18AB) and Reissue	Quoted on assessment based on the number of donor records to be corrected and certificates to be regenerated

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the number of donors, the volume of work, and the complexity involved.

Professional service charges for data collation, filing, and certificate management are separate from any statutory charges. The exact fee depends on donor count and whether correction statements are required. Contact us for a detailed quote.

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

Form 10BD and Form 10BE Due Date and Timeline

Stage	Timeline
Donation Received	During the financial year (e.g. FY 2025-26, 1 April 2025 to 31 March 2026)
Donor Data Collation and Validation	After year-end; complete well before the deadline to allow time for corrections
Form 10BD Filing and e-Verification	On or before 31 May immediately following the end of the financial year
Form 10BE Generation and Issuance	On or before 31 May, the same due date that applies to Form 10BD (for FY 2025-26 donations, by 31 May 2026)
Correction Statement (if required)	Filed under Rule 18AB when donor PAN, amount, or type errors are identified, followed by a regenerated Form 10BE

Key Deadline: Both the Form 10BD filing and the Form 10BE issuance are due by 31 May immediately following the end of the financial year in which the donation was received. For donations received during FY 2025-26, the deadline to file Form 10BD and issue Form 10BE is 31 May 2026. Delay triggers a Section 234G late fee of Rs 200 per day, and non-filing can attract a Section 271K penalty of Rs 10,000 to Rs 1,00,000.

Key Benefits

Why Patron for Form 10BE Certificate Management

End-to-End 10BD to 10BE Handling

From donor data collation and PAN validation to Form 10BD filing, e-Verification, and Form 10BE download and distribution - the entire cycle is managed by one team, so nothing falls between the cracks.

On-Time Before 31 May

We track the 31 May deadline for every financial year and file early enough to leave room for corrections, helping you avoid the Section 234G late fee of Rs 200 per day.

Accurate Donor Data

Because Form 10BE is generated from Form 10BD, we validate every donor's PAN and details before filing, reducing the risk of invalid certificates and rejected 80G claims.

Correction Statements Under Rule 18AB

If an error slips through, we file a correction statement of Form 10BD under Rule 18AB and regenerate a corrected Form 10BE for reissue to the affected donor.

Penalty Protection

Timely, correct filing protects your institution from the Section 234G late fee and the Section 271K penalty of Rs 10,000 to Rs 1,00,000 for non-filing of the Statement of Donations.

15+ Years With NGOs and Trusts

Reviewed by our CA & CS team, with deep experience across 80G, 12A, and FCRA compliance for charitable institutions, so your donor certificates are handled by specialists.

Form 10BD vs Form 10BE: How They Differ

Dimension	Form 10BD	Form 10BE
What It Is	Annual Statement of Donations filed by the institution	Certificate of Donation issued to each donor
Direction	Institution to income tax authority	Institution to donor
Source	Compiled from the institution's donor records	Generated from the data reported in Form 10BD
Statutory Basis	Section 80G(5)(viii) and Section 35(1A)(i), Rule 18AB	Rule 18AB; mandatory proof under Explanation 2A to Section 80G
Due Date	31 May following the financial year	31 May following the financial year (same as 10BD)
Verification	e-Verified via DSC, EVC, or OTP	Downloaded as a PDF once 10BD is processed
Correction	Corrected by filing a correction statement under Rule 18AB	Regenerated after the 10BD correction is filed
Who Uses It	The income tax authority, for donation reporting	The donor, to claim the 80G deduction

In short, Form 10BD comes first and Form 10BE follows. The two forms are two sides of the same Rule 18AB obligation - a statement to the department and a certificate to the donor. For the full donor-wise statement process, see our page on Form 10BD donor-wise donation statement.

Related Patron NGO and Trust Compliance Services

Form 10BE certificate management sits within a wider set of donor and NGO compliance services. Related pages help across the lifecycle - from approval to annual donor reporting:

Form 10BD Donor-Wise Donation Statement - the annual Statement of Donations that Form 10BE is generated from.
80G Registration - approval that lets donors claim a deduction and creates the certificate obligation.
12A and 80G Renewal (5-Year Cycle) - keep your approvals current so your donor certificates remain valid.

All Form 10BD and Form 10BE filings are completed on the Income Tax India e-Filing Portal.

Frequently Asked Questions

Answers to the most common questions from NGOs, trusts, and donors on Form 10BE, Form 10BD, due dates, downloads, and corrections.

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Who is responsible for issuing Form 10BE to donors?

The donee institution or fund approved under Section 80G(5) or Section 35(1) is responsible. After filing the Statement of Donations in Form 10BD, it must download Form 10BE for each donor and provide it to them. Donors themselves cannot generate the certificate.

How does Form 10BE relate to Form 10BD?

Form 10BD is the annual Statement of Donations the institution files with the income tax authority listing every donor. Form 10BE is the donor-facing certificate generated from that filing. No Form 10BE can exist until the corresponding Form 10BD has been successfully filed.

What is the due date for Form 10BE and Form 10BD?

Both are due by 31 May immediately following the end of the financial year in which the donation was received. For donations received during FY 2025-26, the deadline to file Form 10BD and issue Form 10BE is 31 May 2026.

How do I download Form 10BE from the income tax portal?

Log in to the income tax e-filing portal, go to e-File then Income Tax Forms then View Filed Forms, locate the filed Form 10BD, and use the Download 10BE PDF option. The certificate is typically available after the Form 10BD is processed on the portal.

What if there is an error in a donor's details on Form 10BE?

Errors flow from Form 10BD, so the institution files a correction statement of Form 10BD under Rule 18AB to rectify donor PAN, amount, or donation-type mistakes. A revised Form 10BE reflecting the correction can then be regenerated and reissued to the donor.

What is the penalty for not issuing Form 10BE or filing Form 10BD on time?

Section 234G levies a late fee of Rs 200 per day of delay for failing to furnish the statement or certificate. Separately, Section 271K empowers the Assessing Officer to levy a penalty of not less than Rs 10,000 and up to Rs 1,00,000 for failure to file the Statement of Donations.

Do I need the donor's PAN to issue Form 10BE?

Yes. Form 10BD requires donor identification details, and PAN or another accepted identification is needed to report each donation. Since Form 10BE is generated from that data, accurate donor identification is essential for the certificate to be valid and for the donor to claim 80G.

The 31 May Deadline Is Fixed - Act Early

Why timing matters: The Form 10BD filing and Form 10BE issuance deadline of 31 May does not move. Filing early leaves room to spot and correct donor PAN, amount, or donation-type errors through a Rule 18AB correction statement before certificates reach donors.

Cost of delay: Section 234G charges Rs 200 for every day of delay, and Section 271K can add a penalty of Rs 10,000 to Rs 1,00,000 for failing to file the Statement of Donations. A late certificate also holds up your donors' 80G deduction claims.

Action: Call +91 945 945 6700 for a free consultation on Form 10BD filing and Form 10BE certificate management. Starting from INR 4,999 (Exl. GST & Govt. Charges) - final quote on assessment.

Talk to Patron's NGO Compliance Team Today

Form 10BE is the certificate of donation that turns your donors' generosity into a valid 80G deduction. It is generated only from the Statement of Donations in Form 10BD, so accurate donor data and a timely 31 May filing are essential. Patron manages the full cycle - data collation, Form 10BD filing under Rule 18AB, e-Verification, Form 10BE generation, distribution, and corrections.

By keeping your filings on time and error-free, we help you avoid the Section 234G late fee and the Section 271K penalty, and we protect your donors' right to claim their deduction under Explanation 2A to Section 80G. Reviewed by our CA & CS team, our NGO and trust compliance experts handle 80G, 12A, and FCRA obligations alongside your donor certificates.

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Patron NGO and Donor Compliance Services

Form 10BE certificate management is one part of Patron's NGO and trust compliance offering. Related services cover approvals, renewals, and annual donor reporting.

Related NGO and Donor Services

End-to-end support across the donor-compliance lifecycle

Form 10BD Statement

Donor-wise statement

80G Registration

Donor deduction approval

12A & 80G Renewal

5-year cycle

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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 and Form 10BE due dates, Rule 18AB procedure, or the Section 234G / 271K penalty provisions.