Form 10BD: filing your statement of donations, step by step

Last reviewed: November 2026. This guide is general information, not tax or legal advice.

From 1 April 2026 the Income-tax Act, 2025 replaced the Income-tax Act, 1961, and many section and form numbers changed. This guide uses the names most trusts know. Check the current section and form numbers with your chartered accountant before you file.

Who has to file

A trust with 80G approval that received donations during the financial year, where donors may claim the deduction.

When

Under the Income-tax Act, 1961, the statement was due by 31 May after the financial year ended, and the donor certificates (Form 10BE) had to be issued by the same date. Late filing attracted a fee of ₹200 a day, and a penalty was also possible. Confirm the current due date with your chartered accountant.

What to collect for each donor

• Name and address.
• An identity number: PAN, Aadhaar or another accepted ID.
• The type of donation: corpus, specific grant or other.
• The mode of receipt and the amount.

The steps

1. Close the year's receipts and check that every donor who may claim the deduction has an ID number.
2. Combine several donations from the same donor where the form asks for a yearly total.
3. Prepare the data in the format the income tax e-filing portal provides, and check it for errors.
4. Upload it on the e-filing portal and verify it with a digital signature or electronic verification. Keep the acknowledgement number.
5. Once it is processed, download the Form 10BE certificates and send them to donors.

Common mistakes

• Missing or wrong PAN and Aadhaar numbers collected at the counter.
• Cash donations above ₹2,000 reported for deduction.
• Leaving the work until the last week of May.