Form 10BD & 10BE — Donor Certificate Compliance

Every institution or fund approved under Section 80G(5)(viii) (and every research association/institution eligible under Sections 35(1)(ii)/(iia)/(iii)) must furnish a Statement of Donations in Form 10BD, per Rule 18AB of the Income-tax Rules, 1962. Form 10BD is due by 31 May following the end of the financial year in which the donations were received.

Failure to furnish Form 10BD attracts a late fee of ₹200 per day under Section 234G, and a penalty of ₹10,000 to ₹1,00,000 under Section 271K for failure to furnish it, or for furnishing incorrect information in it.

Form 10BE — the donation certificate — must be generated and issued to each donor by the same 31 May deadline, based on the information filed in Form 10BD. The donor relies on Form 10BE (not the donation receipt alone) to claim the deduction under Section 80G in their own return.

Forms 10BD and 10BE are the donor statement and certificate regime for trusts approved under Section 80G of the Income Tax Act 1961. A trust holding 80G approval must file Form 10BD — the statement of donations received — with the prescribed authority by the due date each year, and must issue the donor certificate in Form 10BE to every donor, so the donor can claim the deduction. The regime was introduced to bring the 80G donation trail into the department's systems — the donation is now reported, certified and matched.

The compliance runs on two obligations. The trust files Form 10BD with the details of every donor and every donation; the donor receives Form 10BE carrying the trust's details, the donation amount and the certificate particulars. A donation that is not in the trust's 10BD statement is a donation the donor cannot reliably claim — the department matches the certificate against the statement.

The cost of missing the forms is double-sided. The trust that fails to file Form 10BD within the due date faces the consequences under the Act, and its donors lose the reliable basis of their deductions. The trust whose certificates are late or wrong creates donor friction that costs it future donations — the deduction is the reason people give through a trust.

This service is for trusts and institutions holding 80G approval. We maintain the donation records through the year, prepare and file Form 10BD within the due date, generate the Form 10BE certificates for the donors, and manage the department's matching and queries so the donation trail is complete.