80G Is Now Section 133: What Changes on Your NGO Receipts

If your NGO gives 80G receipts, you may have heard that "80G is now Section 133". You may also have heard of new forms called Form 113 and Form 114. Many NGOs are confused.

Do not worry. In this post, we explain what has changed and what has not changed, in very simple words.

Important: This post is for general information. Please check your own case with your CA.

What has changed? The short answer

India has a new law, the Income-tax Act, 2025. It started on 1 April 2026 and replaces the old Income-tax Act, 1961.

Because of this, many section numbers and form numbers have changed. Here is the simple list for NGOs:

Most of the old rules are carried forward in the new law. The names and numbers are mostly what changed.

Which donations fall under which law?

This is the most important part. Please read it carefully.

• Donations given up to 31 March 2026: the old law applies. That means Section 80G, Form 10BD and Form 10BE.

• Donations given from 1 April 2026: the new law applies. That means Section 133, Form 113 and Form 114.

So your NGO will work with both systems for some time. For example, when you file for FY 2025-26 (April 2025 to March 2026), you still use the old forms. For donations received this year, from April 2026 onwards, you use the new ones.

What stays the same for donors?

Good news: the basic idea has not changed.

• Donors still get a tax deduction for donations to approved NGOs.

• There are still two types of deduction, 100% and 50%, depending on the type of institution or fund.

• Cash donations above ₹2,000 are not eligible for deduction. Ask donors to pay by UPI, bank transfer, cheque or card.

• The donor's claim in their return should match the details your NGO reports. If your report has a mistake, the donor may face a problem.

Also, as before, the donor deduction is generally available only if the donor chooses the old tax regime. Donors should confirm this with their own CA.

What changes for your NGO?

1. New form numbers

Your yearly donation statement is now Form 113 (earlier Form 10BD). After you file it, you issue Form 114 to each donor (earlier Form 10BE).

2. Your receipt details

Your receipt should show your NGO's registration and approval details correctly. Ask your CA how the references should be written now, as the old 80G wording is being replaced with the new section names. Do not guess. A wrong reference can confuse donors and officers.

3. Accuracy matters even more

Because the donor's claim is matched with your statement, make sure these are right for every donor:

• Full name

• PAN (or other ID, as required)

• Amount and date

• Mode of payment

4. Your software and records

If you make receipts by hand or in Excel, check that your templates are updated. If you use software, check that it has the new forms and wording. In Sevastack, you can keep donor details in one place, so your yearly statement is easier to prepare.

What should your NGO do now? A simple checklist

1. Talk to your CA about the new rules for your NGO.

2. Check your registration details. Your 12A and 80G approvals continue, but note their new section references.

3. Update your receipt format as your CA advises.

4. Keep old and new separate. Mark donations as "up to 31 March 2026" and "from 1 April 2026".

5. Collect complete donor details (name, PAN, address) at the time of donation.

6. Avoid cash donations above ₹2,000.

7. Plan for Form 113 early. Ask your CA for the due date and prepare data before it.

8. Tell your donors that their receipts may now show new section names, so they are not worried.

Common mistakes to avoid

1. Using old forms for new donations. Check the date of each donation.

2. Wrong PAN or name. This can cause mismatch trouble for donors.

3. Accepting large cash donations. They are not eligible for deduction.

4. Waiting till the last moment to prepare the donation statement.

5. Not telling your accountant about the law change.

Quick summary

• 80G is now Section 133 from 1 April 2026

• Form 10BD is now Form 113, and Form 10BE is now Form 114

• Donations up to 31 March 2026 follow the old law

• Donations from 1 April 2026 follow the new law

• The basic donor benefit remains, but the details must match

• Cash above ₹2,000 is not eligible

• Talk to your CA

Frequently asked questions

Is 80G cancelled?
No. The donor deduction continues, but under a new section number, Section 133, in the new Income-tax Act, 2025.

What is Form 113?
It is the donation statement your NGO files. It is the new version of Form 10BD.

What is Form 114?
It is the donation certificate you give to each donor after filing Form 113. It is the new version of Form 10BE.

Do I need to apply for 80G again?
Do not assume anything. Ask your CA whether your existing approval needs any action under the new law.

Which law applies to donations I received in March 2026?
The old law, Section 80G. Anything up to 31 March 2026 follows the old rules.

Can donors still pay in cash?
They can, but cash donations above ₹2,000 are not eligible for tax deduction.

Keep your receipts and records clean

Sevastack helps Indian NGOs keep donor details, receipts and records in one place. Start free and be ready for donation reporting without the last-minute rush.