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10BD Filing

In the past, there was no reliable method to verify the donations received by charitable institutions such as colleges, schools, or universities. As a result, some donation claims turned out to be false or fraudulent. The government introduced the donation statement in Form 10BD Filing to address this issue. Let’s explore Form 10BD Filing.

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Why Should I Use Auriga Accounting For 10BD Filing?

Auriga Accounting has a team of  experts who can provide complete guidance of your 10BD Filing.

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Why Should I Use Auriga Accounting For 10BD Filing

Auriga Accounting has a team of report experts who can provide complete guidance to 10BD Filing

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Our team of experts will get in touch with you and collect all necessary documents and details

Resolve all your queries

We fill out and file your application for NGO Annual Report

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Overview
Eligibility
Benefit
Documents
Process
Due Date
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Form 10BD Filing Income Tax Act: Due Date, Applicability & How to File Online

Form 10BD Filing income tax forms can be submitted by any organization classified as a charitable institution, including trusts, colleges, schools, research institutions, universities, and similar entities. It is important to note that the funds received by these organizations must be allocated towards:

  • Section 35(1A)(i)
  • Section 80G(5)(viii)

 

Both donors and recipients involved in transactions with organizations eligible for special tax treatment or exemptions must use Form 10BD Filing. This applies to donations made to government bodies, legally recognized nonprofits, and other institutions that meet the criteria outlined in the Income Tax Act. Donors contributing cash or non-cash items to these authorized organizations are required to utilize Form 10BD Filing. Likewise, recipients accepting grants or donations from these sources must comply with Form 10BD Filing requirements. This ensures comprehensive reporting and helps prevent any potential misuse of tax-exempt funds.

 

What is an 10BD Filing?

In the past, there was no reliable way to verify the donations received by charitable institutions such as colleges, schools, or universities. As a result, some donation claims turned out to be false or fraudulent. To address this issue, the government introduced the donation statement in Form 10BD. Let’s explore its key aspects, including due dates, applicability, and the online filing process.

Understanding Form 10BD Filing of the Income Tax Act

Under Section 80G of the Income Tax Act, 1961, taxpayers can claim deductions on eligible donations. To ensure transparency and prevent false deduction claims, the Finance Act 2021 introduced an amendment requiring charitable trusts and institutions holding an 80G certificate to submit a statement of donations in Form 10BD Filing for each financial year. This statement must be filed within the stipulated time, failing which penalties may be imposed.

Eligibility For 10BD Filing

If an organization falls under charitable institutions like trusts, colleges, schools, research institutions or universities they can file Form 10BD for income tax purposes. To qualify their funds must be used for activities specified under:

  1. Section 35 (1A) (i) of the Act:Refers to funds being utilized for scientific research or research in social sciences.
  2. Section 80G (5) (viii) of the Act: This section pertains to funds being used for charitable purposes, where donations made to the organization are eligible for tax deductions under 80G of the Income Tax Act.
AURIGA ACCOUNTING PRIVATE LIMITED 10BD eligibility

Benefit For 10BD Filing

When you comply with 10BD Filing Form you’re making sure you follow all the rules when donating to charity or receiving charitable donations. It’s not just about obeying laws it’s about being accountable and transparent with how taxes are handled.

For donors following 10BD  Filing Form can mean getting tax benefits for their donations. This encourages people to give to charitable causes while also saving on taxes.

Organizations that receive charitable donations and comply with Form 10BD Filing show they’re responsible and trustworthy. This builds their credibility and reputation, making donors more likely to support them. Form 10BD of the Income Tax Act ensures everyone plays by the rules, fostering trust and transparency in charitable giving and tax practices

AURIGA ACCOUNTING PRIVATE LIMITED 10BD Benefit

Essential Details Required for Filing Form 10BD

When submitting Form 10BD Filing, entities must provide the following key information:

  • Donor ID
  • Statement Number
  • Donor Identification: PAN, Passport, Aadhaar Card, Driving License, or any other unique identification number
  • Donor’s Address
  • Section Code: (e.g., Section 35(1)(iii), Section 35(1)(ii), Section 35(1)(iia))
  • Donor’s Name
  • Mode of Receipt: Cash, Cheque/Draft, In-Kind, or Others
  • Type of Donation: Specific, Corpus, Restricted Grant, or Others
  • Donation Amount
AURIGA ACCOUNTING PRIVATE LIMITED 10BD Documents

How to File Form 10BD Online: Step-by-Step Guide

Under the new rules, filing Form 10BD Filing electronically through the official Income Tax Department website is mandatory. Additionally, the return must be signed by an authorized person from the reporting entity.

Steps to File Form 10BD Filing

  1. Visit the Official Website: Go to the Income Tax e-filing portal (https://www.incometax.gov.in/iec/foportal/) and log in with your credentials.
  2. Access the Form: Navigate to the “e-file” tab, click on “Income Tax Forms”, and select Form 10BD.
  3. Select the Financial Year: Choose the relevant financial year and click “Continue”.
  4. Enter Details: Click on the “Provide Details” tab to open the Form 10BD dashboard.
  5. Fill in the Form: The form consists of three sections:
    • Basic Information (pre-filled by the system—simply confirm it).
    • Details of Donations & Donors (enter the necessary information).
    • Verification (review and confirm accuracy).
  6. Upload Required Data:
    • Download the Excel template, fill in the required fields, and generate a CSV file.
    • Upload the CSV file to the portal. The system has an auto-save feature to prevent data loss.
  7. Verify & Submit:
    • Click on the “Verification” tab to review all details.
    • If everything is accurate, select “Proceed to Verify” and confirm by clicking “Yes”.
    • Download the acknowledgment receipt for your records.
AURIGA ACCOUNTING PRIVATE LIMITED 10BD process

Note:

  • Donee can issue Manual 10BEs to the donors instantly at the time of receipt of donation without the requirement of login to ethe -filing portal. On each manual receipt, the Pre ARN shall be quoted by the Donee.
  • After utilizing the generated Pre-ARN Donee can again generate more Pre ARNs and issue manual receipts. You can continue the same for up to 1000 pre-arrNs.
  • After utilizing the 1000 Pre-ARN entries (unconsumed) donee would have to file Form 10BD with the details of those 1000 Pre-ARN entries. Once filed the 1000 Pre-ARNs will be consumed.
  • The Donee can generate nthe ext set of 1000 Pre-ARNs only after consuming the previously generated 1000 Pre-ARNs by filing Form 10BD.

 

Form 10BD Filing Due Date & Penalties

The due date for filing Form 10BD for FY 2024-25 is 31st May 2025. This means that all eligible trusts, organizations, and institutions must submit their donation statements in Form 10BD on or before 31st May of the following financial year in which they received the donation.

Penalties for Late Filing or Non-Compliance

Failing to file Form 10BD Filing within the prescribed time frame can result in penalties:

  • Late Fee (Section 234G): A penalty fee of ₹200 per day will be charged for any delay in filing.
  • Penalty for Non-Filing (Section 271K): Failure to furnish the statement can lead to a minimum penalty of ₹10,000 and a maximum penalty of ₹1,00,000, as determined by the Assessing Officer.

How to Download Filed Form 10BD Filing

Follow these steps to download Form 10BD after filing:

  1. Log in to the Income Tax e-filing portal.
  2. Click on “e-File” → “Income Tax Forms” → “View Filed Forms”.
  3. A new page will open. Click on “Statement of Particulars to be Filed”.
  4. Select “View All”.
  5. Click on “Download Form” to save your filed Form 10BD.

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2023-06-10
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