Form 10BD is the statement of donations that Indian charitable institutions approved under Section 80G must file with the Income Tax Department every year. If your NGO issues 80G receipts, this guide explains what Form 10BD is, who must file it, the deadlines, and how to keep your donation records ready all year instead of assembling them in a panic in May.
What is Form 10BD?
Form 10BD is the electronic statement in which a trust, society or Section 8 company approved under Section 80G reports the donations it received during a financial year. It is filed on the Income Tax e-filing portal and must be accompanied by issuing Form 10BE certificates to donors, which donors use to claim their 80G deductions.
In short: your donors' tax deductions depend on your 10BD filing being accurate and on time. Missing or incorrect filings create problems for the people who supported you.
Who must file Form 10BD?
- Any institution approved under Section 80G (including 12AB-registered trusts, societies and Section 8 companies) that received donations during the financial year and issued or will issue 80G receipts.
- Institutions whose total donations received in a financial year do not exceed ₹5,000 in aggregate are exempt from filing.
- If you did not receive any donations in the year, there is generally nothing to file — but confirm with your Chartered Accountant.
Form 10BD due date and penalties
| Item | Detail |
|---|---|
| Filing deadline | 31 May following the end of the financial year (for FY 2025-26, the due date is 31 May 2026) |
| Mode of filing | Electronic, on the Income Tax e-filing portal |
| Donor certificates | Form 10BE must be issued to every donor listed in 10BD |
| Late filing fee | ₹200 per day of delay under Section 234G, unless a valid reason is accepted |
Note: Due dates are sometimes extended by the government. Always verify the current deadline on the Income Tax portal or with your CA before relying on any calendar.
What information does Form 10BD need?
For every donation, you typically need:
- Donor's full name and address
- Donor's PAN (essential — donations of ₹2,000 or more in cash require PAN, and PAN-AIS mismatches cause donor complaints)
- Donation amount and date
- Mode of donation (bank, UPI, cash, cheque, in-kind)
- Purpose or fund the donation is earmarked for, where applicable
- Your institution's 80G approval details, including the approval number/URN and validity period
The records problem — and how software fixes it
Most NGOs do not struggle with the filing itself. They struggle because donation records live in four places: a receipt book, a spreadsheet, the payment gateway dashboard and someone's WhatsApp. When May arrives, someone spends days reconciling them, hunting for PAN numbers and re-checking amounts.
A donation management platform like Donexia removes this by design:
- Every donation is recorded once, at the time it is received, with donor details, amount, mode and date.
- Receipts are generated with sequential numbering and sent automatically — no duplicate or missing numbers.
- Donor records stay searchable, so PAN details captured in June are still there in May.
- Reports group donations by donor, mode and period, giving your CA a clean starting point for the 10BD statement.
See how Donexia keeps Form 10BD records organized all year, or read the 80G receipt guide to understand what donors expect on their receipts.
A simple year-round routine
- At the time of donation: record the donation and capture the donor's PAN wherever deduction will be claimed.
- Immediately: issue the numbered receipt and send it by WhatsApp, SMS or email.
- Monthly: reconcile gateway and bank payouts against recorded donations.
- In April: export your donation register and share it with your CA well before the 31 May deadline.
This guide is general information, not tax advice. Filing requirements change — always confirm current rules with a qualified Chartered Accountant.
Frequently Asked Questions
Put this into practice with Donexia
Manage donations, donors, receipts and reports from one platform — start free, no credit card.
Start Free Book a Demo