Under Section 80G(5)(viii) and 35(1A)(i), entities receiving donations must file a Statement of
Donations (Form 10BD) for each financial year, starting from FY 2021-22. Filing Form 10BD
is mandatory for all eligible entities.
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Ready Your 10BD Filing.
Auriga Accounting has a team of registration experts who can provide complete guidance to register your 10BD Filing.
Our team of experts will get in touch with you and collect all necessary documents and details
We fill out and file your application for ITR Filing
Ready Your 10BD Filing
Form 10BD is a mandatory statement that must be furnished to the Income Tax Department by a
Trust, Institution, or NGO approved under Section 80G of the Income Tax Act, 1961. It is
prescribed under Rule 18AB of the Income Tax Rules, 1962, for reporting donations received,
enabling donors to claim deductions under Section 80G of the Act.
The reporting entity has two options for handling donation certificates:
1. Direct Filing of Form 10BD – Automatically generates Form 10BE certificates for
donors within 24 hours.
2. Generating Pre-Acknowledgement
A reporting entity can generate up to 1,000 Pre-ARNs without filing Form 10BD. These unique
numbers must be recorded while filing Form 10BD, ensuring that all manually issued
certificates are accounted for.
After filing Form 10BD, the entity must download and issue Form 10BE, which includes details
such as PAN, name of the institution, approval numbers (u/s 80G & 35(1)), and donor
information.
3.2 Who Can Use It?
Any Trust, Institution, or NGO approved under Section 80G of the Income Tax Act must
furnish Form 10BD to the Income Tax Department.
Form at a Glance
Form 10BD consists of the following three sections:
1. Generate Pre-Acknowledgement Numbers (Pre-ARNs for manual issuance of Form
10BE).
2. View Previously Generated Pre-Acknowledgement Numbers.
3. File the Statement of Particulars (Form 10BD) under Section 80G(5)/35(1A)(i).
When submitting Form 10BD, the following details must be provided:
Form 10BD must be filed by any organization classified as a charitable institution and recognized under the Income Tax Act. This includes:
The organization’s funds must fall under one of the following sections to qualify:
Failing to submit Form 10BD on time leads to penalties under the Income Tax Act:
For the financial year 2024-25, the due date for filing Form 10BD is 31st May 2025. This means all eligible trusts, institutions, and organizations that received donations during the year must file their donation statement by this date.
Follow this step-by-step guide to download your filed Form 10BD:
Filing Form 10BD is mandatory through the Income Tax Department’s official portal. Here’s a step-by-step guide:
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