Form 10BD – Statement of Donation

Form 10BD - Statement of Donation
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Form 10BD – Statement of Donation


So far, the Government had no option to find out whether the claims of deductions u/s 80G made by the taxpayer were correct or not. In order to bring transparency to the system, CBDT issued notification no. 19/2021 dated 26th March 2021 to notify a Form 10BD to be filed by specified institutions providing specific details of donations made by donors and notify a  Form 10BE certificate of donation which taxpayers will require to claim the deduction u/s 80G. 

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What is Form 10BD?


Form 10BD is a statement of donations received to be filed mandatorily as per section 80G(5)(viii) and as per section 35(1A)(i). It shall be furnished electronically using DSC or EVC.

Note: If no donation is received during the financial year, the above form is not needed.

Note: A corrected statement can be submitted for rectifying any mistake or to add, delete or update the information furnished in Form10BD.

Note: Details from Form 10BD will reflect in Form 26AS and AIS.

Who has to file Form 10BD?


Form 10BD is to be filed by the following:-

Institutions or Funds referred to in section 80G(2)(a)(iv)

In simple words, such Institutions or Funds are registered u/s 80G(2)(a)(iv) and eligible to collect donations and issue receipts for claiming the deduction under section 80G.

Note: Names of such institutions or funds are not specifically listed/included in the list of institutions or funds created by the Government and prescribed in section 80G. For e.g.  National Defence Fund was set up by the Central Government, National Children’s Fund, etc.



Institutions incurring expenditure on research specified u/s 35(1) (ii)/(iia)/(iii)

Section 35(1)(ii) – An institution/association/university/college approved and notified by the Central Government has the main objective of undertaking scientific research.

Section 35(1)(iia) – A company registered in India and approved by the prescribed authority has the main objective of undertaking scientific research and development.

Section 35(1)(iii) – An institution/association/university/college approved and notified by the Central Government has the main objective of undertaking research in social science or statistical research.

Can you rectify Form 10BD?


YES
As this will be a crucial record for the donors in order to claim deduction under the respective section. If an error was made in filing Form 10BD by the charitable organizations then the option to revise the form shall be given by CBDT.

What is the due date for filing the statement in Form 10BD?


The last date to submit the statement in Form 10BD is 31st May immediately following the end of the financial year in which the donation was received.

What is Form 10BE?


After filing the statement of donations in Form 10BD, the above-mentioned institutions have to download the certificate in Form 10BE and provide the same to donors.

What is the due date for issuing a certificate in Form 10BE?


The last date to issue a certificate to the donor in Form 10BE is 31st May immediately following the end of the financial year in which the donation was received.

What should be the “Unique Identification Number of the Donor”?


For the unique identification number of the donor in the Form 10BD following shall be filed

> If PAN or Aadhaar number is available, then it is mandatory to use one from both.

> If neither PAN nor Aadhar number is available, then one of the following can be used
– Taxpayer Identification Number of the country where the person resides.
– Passport number
– Elector’s photo identity number
– Driving License number
– Ration card number

How many times Form 10BD can be filed?


There is no restriction on filing Form 10BD. It can be filed as many times as it is required.

Can a revised Form 10BD be filed?


In case if revised Form needs to be filed the same form needs to be filed but you need to select “revised” and not “original” and you need to enter the ARN to revise the form.

If by mistake incorrect details of the PAN of the donor were given to Donee/ were incorrectly reported by the donee?


Trust/NGO (Donee) can revise the Form 10BD only up to 31st May only for a financial year.

There is no clarity as to how donors will be able to claim the deduction u/s 80G if an incorrect PAN was given by the donor/ incorrect PAN was reported by the donee as Trusts/NGO(Donee) will not have an option to revise it post 31st May.

If the same donor gives multiple donations then how should you report it?


If the same donor, the same mode of payment, and the same type of donation and under the same section then you can consolidate the same and show it as one entry.

Specimen of Form 10BD of Income Tax Act

Updated Form 10BD as amended by Income-tax (Fourteenth Amendment) Rules, 2022 notified vide a CBDT Notification no. 51/2022 dated 9th May 2022

> Provisional Approval Number/Provisional Acknowledgment Number or Unique Registration Number (Sr. No. 5 in Form 10AC) will be the unique identification number of the donor.

> Date of Issuance of URN will be the date of registration/ approval/ provisional registration/ provisional approval (Sr. No. 5 in Form 10AC).

> Pre Acknowledgement Number will be applicable from the next financial year. So you can leave it blank for the financial year in 2021-22.

> It is mandatory to file Form 10BD using DSC.

Form 10BD

Specimen of Form 10BE of Income Tax Act

Updated Form 10BE as amended by Income-tax (Fourteenth Amendment) Rules, 2022 notified vide a CBDT Notification no. 51/2022 dated 9th May 2022

> It can be downloaded after 24 hours of filing Form 10BD any number of times.

form 10BE


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About CA Ankita Khetan 188 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

30 Comments

  1. If we do not have the information of all the donors and we do not have the details of those who give secret donations, then how will we file this form?

  2. Whether form 10BD applicable for Donation received by politicaly party covered u/s80GGC

  3. Dear Sir/Ma’am,
    I have received many donation of amount less than rupees 1000. Do I need to show those donations in FORM 10BD?

    • There is no minimum amount specified for which Form 10BD needs to be filed which means you need to file it for every donation receipt. Certainly, the donors would claim it as a deduction u/s 80G while filing their ITR.

  4. Sir,
    1.Where donations received are less than Rs.2000/- and donors have not given their PAN NUMBERS to the DONEE CHARITABLE TRUST, is Trust required to give their names IN FORM 10BD, as No certificate can be issued to them which entitle them DEDUCTION OF REBATE UNDER SECTION 80 G of the ITAct, 1961.
    2. As donors who have given more than Rs.2000/- as donation to charitable trust are not entitled to any rebate under the ITAct,1961, can Trust exclude their names in form 10BD.
    3. Can Trust give names and addresses of donors who have given payment by cheque OR
    ELECTRONICALLY exceeding Rs.2000/- and their PAN NUMBERS TO THE TRUST AND EXCLUDES OTHERS WHO HAVE PAID MORE THAN RS.2000/- in cash to the DONEE CHARITABLE TRUST.
    Kindly reply urgently

    • Based on whatever information is available regarding Form 10BD,

      1. If you have any of the below-mentioned detail of the donor you can mention that while filing Form 10BD.
      Aadhaar, PAN, Passport, Ration Card number, Driving License number, Voter’s ID Card number, Taxpayer Identification Number of the country
      where the person resides.
      2. In our opinion, it is advisable for you as Trust to provide all details available with you of the donor whether the donation was in cash, cheque, electronic mode, kind, etc
      3. If a donor has paid more than Rs 2000 in cash they will not be allowed to claim a deduction but you should intimate the correct details to Government in Form 10BD.

      • Whether anonymous donations to be filled in form 10BD?

        What to filled under unique identification number of the donar?

        • In our opinion, you need not report anonymous donation in Form 10BD.

          In “Unique identification number of the donor”, one of the following shall be filled:
          a. If PAN or Aadhaar number is available, one of that should be mandatorily filled.
          b. If neither PAN or Aadhaar is available, one of the following should be filled:-
          – Taxpayer Identification Number of the country where the person resides.
          – Passport number
          – Elector’s photo identity number
          – Driving License number
          – Ration card number

  5. We are running a charitable trust. We have the 10AC. If some companies give money to sponsor an event or to place advertisment in the magazine published by the trust, how to report in 10BD. What will happen if the company which gives money treats as an expenditure fully for advertisement or promotion. In other words, they may not claim under 80G, but treat as expenditure for promotion.

    • The answer lies in what kind of receipt was issued by Charitable Trust when the company gave money to sponsor the event or publish an advertisement in the magazine? I believe it would be a donation receipt only then certainly you need to report the same in Form 10BD irrespective of the fact that the company shows it as expenditure or donation.

    • 1. Electronic payment
      2. As this is the first year for Form 10BD, can’t comment on how the information will reflect in Form 26AS or AIS. But we believe it will reflect like other details are displayed for a taxpayer.

  6. trust received donation from company under CSR activity is this required to report under form 10BD.

    ALL THE DONATION RECEIVED BY TRUST FROM DONOR IS REQUIRED TO FURNISH UNDER 10BE OR ONLY THE DONATION RECEIVED FROM DONOR AND IN RETURN 80G RECEIPT ISSUE TO DONOR ARE REQUIRED TO FURNISH UNDER 10BD

    • The company will not be eligible to claim the CSR expenses as donations u/s 80G. But Trust will have to show it as a specific grant under donation type for CSR funds received by them.

      Trust needs to file details of all the donations received in Form 10BD. The government will treat donations that are not reported in Form 10BD as anonymous donations.

      • Dear Team,

        What should be Section under which donation is eligible for deduction in case of donation received as a part of CSR Activity?

        • The company will not be eligible to claim the CSR expenses as donations u/s 80G. But Trust will have to show it as a specific grant under donation type for CSR funds received by them.

          But today(16.05.2022) in the CBDT webinar it was communicated by officials that they would be issuing a clarification in this regard. so should wait for a day or two

  7. trust received donation from company under CSR activity is this required to report under form 10BD.

    ALL THE DONATION RECEIVED BY TRUST FROM DONOR IS REQUIRED TO FURNISH UNDER 10BE OR ONLY THE DONATION RECEIVED FROM DONOR AND IN RETURN 80G RECEIPT ISSUE TO DONOR ARE REQUIRED TO FURNISH UNDER 10BD

    • The company will not be eligible to claim the CSR expenses as donations u/s 80G. But Trust will have to show it as a specific grant under donation type for CSR funds received by them.

      Trust needs to file details of all the donations received in Form 10BD. The government will treat donations that are not reported in Form 10BD as anonymous donations.

  8. Query
    A trust doing medical relief. collects small sums as Rs 100 or 200 from patients as donation. Total amount collected daily is accounted as donation. All are poor patients.They will not claim 80 G. How to include in Form 10 BD these daily donations, or it can be omitted since small amount

    • It will be treated as an anonymous donation in that case. Clarity on how to report anonymous donations is expected from Government as per the latest webinar held on 16th May 2022.

  9. Are charitable organisation required to file Form 10BD (NIL), even if no donations have been received during the year.

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