Form 10BD Donation Statement
The yearly statement of donations received, which lets your donors claim their deduction.
Form 10BD is the annual statement in which a charitable organisation reports every donation it received. It is what allows the department to match a donor’s claimed deduction against the recipient’s records — which means a donation not reported in your Form 10BD cannot be claimed by the donor.
That mechanism makes it commercially critical rather than merely procedural. An organisation that files late or inaccurately will find donors receiving notices, and donors who receive notices do not usually give again.
What this costs
Who must file, and when
- Every organisation approved under Section 80G, and research institutions approved under Section 35
- Due by 31 May for donations received in the preceding financial year
- A certificate in Form 10BE must then be issued to each donor by the same date
- A nil statement is not required where no donations were received
- Filing is done online under digital signature or electronic verification code
What has to be reported for each donor
- Name and address of the donor
- A unique identification number — PAN, Aadhaar, passport or another prescribed identifier
- The amount donated
- The type of donation — corpus, specific grant, or other
- The mode of receipt — cash, cheque, electronic transfer or kind
- The section under which the deduction is claimable
Getting donor identifiers is the practical difficulty
The statement requires a valid identifier for every donor. Small cash donations collected at an event, or contributions received without documentation, cannot be reported properly and therefore cannot be claimed by the donor.
The workable answer is to collect the identifier at the point of donation rather than trying to reconstruct it in May. Organisations that build this into their receipting process have far fewer problems.
Corrections
Errors can be fixed by filing a correction statement, and this is routine — a wrong PAN or a misstated amount is common in the first year of doing it.
The correction should be filed promptly, because until it is, the donor’s claim remains unmatched and exposed to a notice.
How we handle it
- 1 Compiling the donation register Every receipt for the year is compiled and reconciled against the bank statements so nothing is missed.
- 2 Validating donor data Donor identifiers are checked for validity, since an invalid PAN causes the donor’s claim to fail.
- 3 Classifying donations Each donation is classified by type and mode, which affects how it is reported and claimed.
- 4 Filing Form 10BD The statement is filed by 31 May under digital signature.
- 5 Issuing Form 10BE Certificates are generated and issued to every donor, which is what they rely on to claim.
- 6 Corrections Any rejected or mismatched entries are corrected by a correction statement without delay.
Frequently asked questions
What happens if we do not file Form 10BD?
A late fee applies per day of delay, and a separate penalty can follow. More damaging commercially, your donors cannot claim their deduction because there is nothing for the department to match against.
What is Form 10BE?
The certificate issued to each donor after Form 10BD is filed. Donors rely on it to support their claim, and it must be issued by the same 31 May deadline.
What if a donor will not give their PAN?
Without a valid identifier the donation cannot be reported properly and the donor cannot claim. Collecting it at the point of donation, as part of receipting, is the only reliable answer.
Do we report anonymous donations?
Anonymous donations cannot be reported for a donor claim, and they also carry their own tax treatment under Section 115BBC, which is worth advice if the amounts are significant.
Can a mistake be corrected?
Yes, by filing a correction statement. It should be done promptly, because until then the donor’s claim is unmatched and exposed to a notice.
What is not included. Government fees, statutory charges, stamp duty, court and registry fees, digital signature costs and any third-party professional charges are separate and payable at actuals. GST applies on professional fees where indicated. Prices shown are indicative and may change without notice; we confirm the total in writing before any work begins — see our terms on pricing.
Talk to us about Form 10BD Donation Statement
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