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Form 10BD & Form 10BE Due Dates (2026): Complete Guide for NGOs in India

Learn the due dates for Form 10BD and Form 10BE in 2026. Complete guide for NGOs to stay compliant and help donors claim 80G tax benefits.

V

Vivek Bhos

Updated 3 min read

Form 113 (was 10BD) statutory due date31/05/2027

Form 10BD & Form 10BE Due Dates (2026): Complete Guide for NGOs in India

If your NGO is registered under 80G, compliance is not optional.

One of the most important requirements is:

👉 Filing Form 10BD and issuing Form 10BE

Missing these can create serious problems — not just for your NGO, but for your donors as well.

Let’s break everything down in simple terms.


What is Form 10BD?

Form 10BD is a statement of donations.

It is filed by NGOs with the Income Tax Department.

📌 What it includes:

  • Donor name

  • PAN details

  • Donation amount

  • Mode of payment

👉 Basically, it tells the government who donated and how much.


What is Form 10BE?

Form 10BE is the certificate generated after filing Form 10BD.

This certificate is:

👉 Given to donors
👉 Used to claim tax deduction under 80G


📅 Form 10BD Due Date (2026)

  • Deadline: May 31, 2026

  • Covers donations received in FY 2025–26

⚠️ Important:

If you miss this deadline:

  • Penalty of ₹200 per day

  • Donors cannot claim tax benefits


📄 Form 10BE Due Date

  • Must be issued after filing Form 10BD

  • Usually available within 24 hours

📌 NGO Responsibility:

  • Download Form 10BE

  • Send it to each donor


How the Process Works

Here’s the actual workflow:

  1. NGO collects donations throughout the year

  2. Records donor details (including PAN)

  3. Files Form 10BD by May 31

  4. IT Department generates Form 10BE

  5. NGO distributes Form 10BE to donors

  6. Donor uses it while filing ITR


The Biggest Problem NGOs Face

Filing Form 10BD is easy.

👉 Distributing Form 10BE is the real challenge

Imagine:

  • 500 donors

  • 500 PDF certificates

  • Each needs to be sent manually

This leads to:

  • Time waste

  • Errors

  • Missed donors


Common Mistakes NGOs Make

❌ Not collecting donor PAN

Without PAN, you cannot include donors in Form 10BD.


❌ Calling donation receipt “80G receipt”

The real tax certificate is Form 10BE, not the receipt.


❌ Filing late

Delays impact donor trust and tax benefits.


❌ Not sending Form 10BE

Many NGOs skip this step entirely.


Why This Matters for Donors

If Form 10BE is not provided:

👉 Donors cannot claim tax deduction

This leads to:

  • Frustration

  • Loss of trust

  • No repeat donations


Best Practices for NGOs

To avoid issues:

✔ Collect donor PAN at the time of donation
✔ Maintain proper donor database
✔ File Form 10BD on time
✔ Send Form 10BE to all donors
✔ Use automation for bulk distribution


The Smart Way to Handle 10BD & 10BE

Instead of manual work:

Modern NGOs use tools to:

  • Store donor data

  • Prepare 10BD easily

  • Automatically match and send 10BE

This saves:

👉 Time
👉 Effort
👉 Errors


Final Thoughts

Form 10BD and Form 10BE are not just compliance tasks.

They directly impact:

  • Donor trust

  • Tax benefits

  • NGO credibility

If you handle them properly:

👉 You improve donor experience
👉 You increase retention
👉 You stay compliant


🚀 Simplify 10BD & 10BE Compliance

If you want to automate donor management and 10BE distribution:

👉 www.sevastack.in

Under the Income-tax Act, 2025 (effective 1 April 2026, replacing the Income-tax Act, 1961), Form 10BD is now filed as Form 113, governed by Section 354(1) of the new Act. "Form 10BD" remains the commonly used and searched term during the transition — the underlying requirement is unchanged, only the section/form numbering has moved. Confirm the applicable form with your CA if you're filing close to the transition date.

Vivek Bhos

Written by the Sevastack team, who build and maintain the 80G receipt, FCRA, and Form 10BD/10BE automation used by Indian NGOs on the platform every day. Compliance guidance is reviewed against current Income Tax Act and FCRA rules before publishing.

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