What Is Form 10BD Under the Income Tax Act and Who Must File It?

The deadline is something I would pay attention to because it is not the same as the normal ITR due date.

According to the Income Tax Department, Form 10BD is due on 31 May, immediately following the end of the financial year in which the donation was received. Form 10BE also has the same 31 May deadline for issuing the certificate to the donor.

For example, if donations were received during FY 2025-26, the Form 10BD filing deadline would generally be 31 May 2026.

There can also be consequences for late filing. The Income Tax Department states that a fee of ₹200 per day of delay can apply under Section 234G. It also states that failure to furnish the statement can attract a penalty under Section 271K, subject to the applicable provisions.

So I wouldn't leave 10BD until the last minute, particularly if there are a large number of donors to report.

I dealt with a similar filing for a trust and found that the donor information needs to be prepared carefully before starting the online filing.

Form 10BD includes details relating to the donors and donations. The Income Tax Department's filing instructions show separate sections for basic information, donor/donation details and verification.

I would keep the following information organised before starting:

• Trust/institution PAN
• Financial year
• Donor name
• Donor address
• Donation details
• Relevant donation/payment information
• Details required for verification

The filing is done through the Income Tax e-Filing portal under the Income Tax Forms section.

Also, don't assume that the donation certificate can simply be prepared independently. Form 10BE is connected with the donation statement filed through Form 10BD. The department specifically states that Form 10BE is to be issued to donors after the 10BD statement is filed.

Form 10BD is essentially the statement of particulars of donations received by eligible reporting organisations.

The Income Tax Department says Form 10BD is required to be furnished by a trust, institution or NGO approved under Section 80G when it receives donations covered by the reporting requirements. The form is filed electronically.

It is important not to confuse the two forms:

• Form 10BD → statement of donations received by the organisation.
• Form 10BE → donation certificate issued to the donor based on the reported donation information.

The department's FAQ says that after filing Form 10BD, the institution has to download Form 10BE and provide it to the donors.

So if your trust has received donations and is subject to the 80G reporting requirement, you should check the 10BD requirements rather than treating it as part of the normal ITR filing process.

The connection between Form 10BD and the donor's Section 80G deduction is probably the most important part.

The Income Tax Department has explained that certain donees have to report donor information through Form 10BD, and the donor's Section 80G deduction claim is expected to match the information reported by the donee.

After filing 10BD, the organisation can download the donation certificates in Form 10BE and provide them to donors. The current Income Tax Department user manual says Form 10BE becomes available for download after filing Form 10BD, subject to the system process.

So if you're an individual donor, you don't normally file 10BD yourself. If you're running or managing an eligible charitable organisation, that's when the Form 10BD compliance becomes relevant.

I dealt with this when helping with compliance for a charitable organisation. One thing that initially caused confusion was thinking that Form 10BD was something the individual donor had to file.

That's not how it works. The donee/reporting organisation files Form 10BD. The donor generally receives Form 10BE from the organisation after the donation details have been reported.

The Income Tax Department's guidance says that Form 10BD is mandatory for the relevant reporting entities when donations covered by the requirement are received. If no donation was received during the financial year, the Department says Form 10BD isn't required for that year.

The form includes information such as donor details and donation information, so organisations need to maintain accurate records.

I would still check the latest Income Tax Department instructions before filing because the applicable forms and provisions can change.