Form 10BD (Under Income Tax Act, 1961) or Form 113 (Under Income Tax Act, 2025) is an annual statement of donations that NGOs and charitable institutions in India must file electronically with the Income Tax Department.

Key Timelines & Consequences

• ✅Due Date: 31st May, immediately following the end of the financial year (e.g., for the financial year ending March 31, 2026, the deadline is May 31, 2026).

• ✅Late Fees: Missing the deadline triggers a late fee of ₹200 per day under Section 234G (though it cannot exceed the total donation amount delayed).

• ✅Donor Impact: If you don't file, your donors will not see the deduction on their tax portals and won't be able to claim their 80G benefits, which can severely damage donor trust.

What Information is Required?

You need to maintain a clear ledger of all eligible contributions. For every donor, you must report:

• ✅Donor Details: Full name, address, and ID type.

• ✅Unique Identification Number (UIN): The donor’s PAN or Aadhaar Number is highly preferred. While the portal accepts Passport or Driving License numbers for NRI or specific donors, without a PAN, the credit will not automatically sync to their personal tax profile.

• ✅Donation Details: The exact amount and date.

• ✅Type of Donation: Categorized as a Corpus fund, Specific Grant (including Corporate Social Responsibility/CSR funds), or Others (General contributions).

• ✅Mode of Receipt: Electronic transfer, cheque, cash, or kind.

⚠️ Important Caution on Cash: Under Section 80G/133, individual cash donations exceeding ₹2,000 do not qualify for tax deductions and should not be reported here. Completely anonymous cash box collections cannot be tracked or validated on Form 10BD.

On submission of form 10BD/113, donation certificates in form 10BE/114 can be downloaded from income tax portal.