Form 10BE, explained

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.

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.

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.

NGOs typically email the Form 10BE PDF directly to each donor after generating it from the income tax portal. Sevastack automates the distribution — upload the PDFs from the portal and it matches each one to the right donor by PAN and emails them all in one click.

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.

Only the income tax portal can issue the official Form 10BE. Sevastack does the work on either side of it: it prepares your Form 10BD CSV with a pre-check for missing PAN and address, then takes the 10BE PDFs the portal issues, matches each to its donor by PAN, and emails every donor in one click.

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.