Compliance · Form 10BD
Form 10BD, explained
Every 80G-registered NGO files this annual donation statement by 31 May. Here's what it reports, who needs it, and how it feeds into Form 10BE donor certificates.
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.
What Form 10BD reports
For every donor and every qualifying donation received in the financial year.
From donation to Form 10BE certificate
Four steps, one filing deadline of 31 May.
Collect donor PAN throughout the year
Rather than scrambling in May, collect and validate PAN at the point of every donation. Sevastack does this automatically at entry.
Compile the annual statement
By the financial year end, consolidate every donation with the required fields into the Form 10BD format.
File on the income tax e-filing portal
Form 10BD is filed electronically via the donor's/NGO's login on the Income Tax e-filing portal, verified with a digital signature or EVC.
Generate Form 10BE certificates
Once Form 10BD is filed and processed, Form 10BE — the donor-facing certificate — becomes available to download and issue to each donor.
Late filing attracts a ₹200/day fee under Section 234G, and failing to file at all can bring a separate ₹10,000–₹1,00,000 penalty under Section 271K — the same deadline applies whether your NGO has 5 donors or 5,000.
No credit card required. Reminders sent 30 days before every deadline.
Frequently asked
What is Form 10BD?+
Form 10BD is a statement of donations that every NGO registered under Section 80G (or 35(1), for scientific research and rural development donations) must file annually with the Income Tax Department. It lists every donor and every qualifying donation received during the financial year, along with each donor's name, address, PAN (or an alternate ID where PAN is unavailable), the donation amount and mode, and the section the donation qualifies under. The deadline is 31 May, immediately after the financial year ends. Under the Income-tax Act, 2025 (effective 1 April 2026), this filing is renumbered Form 113, filed under Section 354(1) — the requirement itself is unchanged, only the form/section number has moved, and "Form 10BD" remains the term in common use during the transition. Once filed, the NGO can generate Form 10BE donor certificates. Sevastack automates the entire statement from donor data already on file.
What is the due date for Form 10BD?+
Form 10BD must be filed by 31 May, immediately following the end of the financial year in which the donations were received (i.e., for FY 2025-26, the due date is 31 May 2026).
What happens after Form 10BD is filed?+
Once Form 10BD is filed and processed, the NGO can generate Form 10BE — a donation certificate for each donor — which donors need to claim their 80G tax deduction when filing their own income tax returns.
What is the penalty for late or missed Form 10BD filing?+
Late filing attracts a fee under Section 234G — ₹200 per day of delay. Separately, failing to furnish Form 10BD altogether can attract a penalty under Section 271K, ranging from ₹10,000 to ₹1,00,000. Missed filing can also affect the NGO's ability to issue valid 80G certificates to donors, which can hurt future donations.
Does every 80G-registered NGO need to file Form 10BD, even with zero donations?+
NGOs are required to file Form 10BD for the donations they actually received and reported against 80G/35(1) in the relevant financial year. If there were no such donations to report, consult a CA on filing requirements for your specific case.
Does Sevastack generate Form 10BD data automatically?+
Yes. Sevastack collects and validates donor PAN throughout the year, and generates a Form 10BD-ready export by 31 May along with Form 10BE certificates for every donor — no manual data compilation needed.
Does Form 10BD still exist after the Income-tax Act, 2025?+
The requirement is unchanged, but the numbering has moved. Under the Income-tax Act, 2025 (effective 1 April 2026), Form 10BD is renumbered as Form 113, filed under Section 354(1) in place of the old Section 80G machinery. "Form 10BD" remains the term in common use during the transition — confirm the current form number with your CA if you're filing close to the transition date.
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