Compliance · Form 10BE
Form 10BE, explained
The donation certificate your donors need to claim their 80G tax deduction. Here's what it is, the 15 June deadline, and how it connects to Form 10BD.
Under the Income-tax Act, 2025 (effective 1 April 2026, replacing the Income-tax Act, 1961), Form 10BE is now filed as Form 114, governed by Section 354(1)(g) of the new Act. "Form 10BE" 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.
Three things to know about Form 10BE
It's the donor-facing half of the Form 10BD compliance pair.
Issued after Form 10BD
Form 10BE can only be generated once the NGO's Form 10BD statement has been filed and processed on the income tax portal.
Due 15 June
NGOs must issue Form 10BE certificates to donors by 15 June, two weeks after the 31 May Form 10BD filing deadline.
One certificate per donor
Each donor gets an individual Form 10BE listing their total qualifying donations for the financial year, referencing the NGO's 80G registration.
Why donors need Form 10BE
Missing or delayed certificates create real friction for donors filing their own returns.
No credit card required. Free plan includes unlimited certificates.
Frequently asked
What is Form 10BE?+
Form 10BE is a donation certificate issued by an 80G-registered NGO to each of its donors, confirming the amount donated during the financial year. Donors need this certificate to claim their tax deduction under Section 80G when filing their income tax return.
What is the due date for Form 10BE?+
NGOs must issue Form 10BE certificates to donors by 15 June, following the Form 10BD statement filing deadline of 31 May for the same financial year.
Can a donor claim 80G deduction without Form 10BE?+
The Income Tax Department cross-references a donor's 80G deduction claim against the NGO's Form 10BD filing. Without a matching Form 10BE / Form 10BD record, a donor's deduction claim can be rejected or flagged for scrutiny.
How do donors receive their Form 10BE certificate?+
NGOs typically email the Form 10BE PDF directly to each donor after generating it from the income tax portal. Sevastack automates this — generating and emailing Form 10BE certificates to every donor as soon as they're available.
What happens if an NGO issues Form 10BE late?+
Late or missing Form 10BE certificates can cause donors to miss their own tax filing deadlines or have their 80G claims questioned, damaging donor trust and future giving — even though the direct penalty (₹200/day under Section 234G) applies to the underlying Form 10BD filing.
Does Sevastack generate Form 10BE automatically?+
Yes. Once Form 10BD data is ready, Sevastack generates Form 10BE-ready donor certificates in one click and can email them to every donor automatically — no manual certificate creation needed.
Does Form 10BE 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 10BE is renumbered as Form 114, issued under Section 354(1)(g) in place of the old Section 80G machinery. "Form 10BE" 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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