FORM 10BD FILLING

Form 10BD is a statement of donations received that every NGO/Trust/Society/Section-8 Company having 80G or 35AC approval must file every year. It reports donation details of each donor to the Income Tax Department.

1. Who Must File Form 10BD?

Any organization registered under Section 80G or Section 35(1)(i)/(ii)/(iii) must file Form 10BD.

2. Due Date

Every year on or before 31st May for donations received during the previous financial year.

3. Penalties

• ₹200 per day under Section 234G
• Penalty up to ₹1,00,000 under Section 271K

4. Required Information

A. Donor Details:

• Full Name
• Address
• PAN / Aadhaar / Passport / Other ID
• Contact Number (optional)
• Email ID (optional)

B. Donation Details:

• Type of Donation (Corpus/Specific/Voluntary)
• Mode of Donation (Cash/Cheque/Online/UPI)
• Amount
• Date
• Receipt Number

5. Steps to File Form 10BD

• Login to Income Tax Portal
• Navigate: e-File → Income Tax Forms → Form 10BD
• Select Financial Year
• Enter Donor-wise details
• Validate & Submit using DSC/EVC
• After submission, download Form 10BE

6. Form 10BE

After filing Form 10BD, Form 10BE must be issued to donors.