Basic Plan
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- Professional consultation
- Document preparation
- Government filing
Section 80G(5)(viii): Under this section, donations made to certain funds,
trusts, institutions, or organizations are eligible for deduction from taxable
income. However, for such donations to be eligible for deduction, the recipient
organization must furnish a statement of donations received in Form 10BD. This
form helps the donor in claiming deductions under Section 80G.
Section 35(1A)(i): This section pertains to scientific research
donations. Donations made for scientific research are eligible for deduction
under this section. Similar to Section 80G, for the donations to be eligible
for deduction, the recipient organization must furnish a statement of donations
received in Form 10BD.
In
both cases, Form 10BD serves as a crucial document for the donor to claim tax
deductions. It provides details of the donations made to qualifying
organizations, including the name and address of the recipient organization,
the amount of donation, and other relevant particulars.
It's important for both the donor and the recipient organization to ensure timely and accurate filing of Form 10BD to facilitate the tax deduction process and to comply with the provisions of the Income Tax Act. If no donation is received during the financial year, the above form is not needed. 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.
A clear, structured delivery process from start to finish
CA/CS specialist reviews your requirements and confirms scope.
We share a checklist and collect through our secure portal.
Our team files all applications with government authorities.
Certificates and audit-ready documentation delivered on time.
Practical answers curated by our CA and CS desks for FORM 10BD.
Form 10BD is a statement required to be furnished by charitable institutions, trusts, research organisations or institutions that receive donations under Section 80G or Section 35(1) of the Income Tax Act 1961.
Only entities which: (a)
have approval under Section 80G (5)(viii) or (b) research institutions under
Section 35(1A)(i) and (c) receive donations eligible for tax-deduction, are
required to file Form 10BD.
No — if the institution did not receive any donations eligible under Section 80G/35 in the financial year, the form need not be filed.
It was introduced to enhance transparency and accountability in donation-deduction claims, enabling the Income Tax Department to match donor claims with the recipient institution’s reported donations.
The form must be filed on or before 31st May of the year following the financial year in which the donation was received.
It is filed electronically via the Income Tax e-Filing portal: e-File ? Income Tax Forms ? Form 10BD, with mandatory verification via DSC, EVC or OTP.
Donor’s name, PAN/Aadhaar/valid ID, address, amount donated, mode of payment, section under which the donation qualifies (80G/35), etc.
The institution should maintain donor registers, donation receipts, ID proof of donors, board resolutions approving whether eligible, and files of uploaded CSV/templates used in Form 10BD.
Late filing attracts a fee of ?200 per day of delay under Section 234G, and a penalty under Section 271K (minimum ?10,000 up to ?1,00,000) may apply.
Yes — if the donee institution fails to file Form 10BD, donors may face issues in claiming deductions under Section 80G/35 for their contributions.
Donations where donor identity is not captured (anonymous) or cash donations not complying with ?2,000 cash limit may not be eligible for deduction; though the institution may still need to report as per rule.
Yes — revised filings are permitted,
where the institution can correct data within the portal before or after due
date, subject to compliance rules.
We help by preparing donor-data templates, verifying donor details, uploading the form electronically, generating acknowledgements, and coordinating download of Form 10BE certificates for donors.
You gain timely compliance, accuracy in reporting donations, reduced risk of penalties, and better donor confidence through issuing correct deduction certificates.
You’ll need donor list with IDs, donation amount and date, mode of donation, approval under 80G/35, records of receipts issued, and prior AY filing data.
Because we offer expert guidance, ensures full adherence to donation reporting rules, handles the portal submission process end-to-end, and helps maintain donor trust and regulatory goodwill.
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