What happens if a trust does not file Form 10BD on time?

Donors cannot claim Section 80G deductions. Trust faces ₹200/day fee under Section 234G. Prolonged non-compliance may jeopardize 80G approval renewal.

Form 10BD Filing – Statement of Donations for 80G Approved Trusts | NDS Avla

Form 10BD Filing – Annual Statement of Donations for 80G Approved Trusts

Q: Can donors claim 80G deduction without Form 10BE?

No. Under the new 80G regime, deductions are pre-filled in AIS only if the trust has filed Form 10BD. Donors must receive Form 10BE and quote the reference number in their ITR.

Q: Is Form 10BD required for every 80G approved trust?

Yes. All trusts holding 80G approval under the new regime (effective AY 2022-23) must file Form 10BD by May 31 annually to enable donor deduction claims.

Form 10BD Preparation, Filing & Form 10BE Donor Certificate Issuance for Section 80G Registered Trusts

Form 10BD is the annual statement of donations that must be filed by trusts and institutions approved under Section 80G(5) of the Income Tax Act. It was introduced with effect from FY 2021-22 as part of reforms to bring transparency to charitable donations and remove fraudulent 80G deduction claims. The form requires the trust to report details of every donor who made a qualifying donation — including the donor's name, PAN/Aadhaar, address, donation amount, and whether the donation is for the corpus or general purposes. The due date for filing Form 10BD is May 31 following the end of the financial year.

After filing Form 10BD, the trust must issue Form 10BE — the donation certificate — to each donor. Donors can claim deductions under Section 80G only if they have received Form 10BE from the trust. Without Form 10BD filing and Form 10BE issuance by the trust, donors cannot claim their 80G deductions — making timely Form 10BD compliance critical for donor retention. This service is closely linked with Form 10B/Form 10BB trust audit services and overall trust income tax compliance.

Form 10BD — Key Details

Parameter	Details
Applicable to	Trusts/institutions with 80G(5) approval under new regime
Filing Deadline	May 31 of the assessment year (e.g., May 31, 2025 for FY 2024-25)
Information Required	Donor name, PAN/Aadhaar, address, donation type, amount, mode of payment
Donor Certificate	Form 10BE — issued to each donor by trust after Form 10BD filing; donor uses it for 80G claim
Consequence of Non-Filing	Donors cannot claim 80G deduction; trust may lose 80G approval
Correction	Revised Form 10BD can be filed to correct donor details
Anonymous Donations	Not reportable in Form 10BD; anonymous donations above threshold are taxable

Our Form 10BD Filing Services

Donor Database Preparation

Collection and organization of all donor details for the financial year — PAN/Aadhaar verification, address standardization, donation amount reconciliation with receipts — in the prescribed Form 10BD format.

Form 10BD Preparation & Filing

Preparation of the Form 10BD Excel template with complete donor details, validation of mandatory fields, and online upload on the Income Tax portal by the May 31 deadline.

Form 10BE Certificate Generation

Generation and issuance of Form 10BE donation certificates to each donor — with the trust's unique approval number, donor details, and donation amount — enabling donors to claim their 80G deductions.

PAN/Aadhaar Verification

Verification of all donor PANs and Aadhaar numbers before filing Form 10BD — preventing errors that invalidate donor 80G claims and cause donor grievances against the trust.

Revised Form 10BD Filing

Filing of revised Form 10BD to correct errors in donor details, wrong PAN entries, or missed donors — and re-issuance of corrected Form 10BE certificates to affected donors.

Annual Trust Donation Compliance

Year-round maintenance of donor records, reconciliation of donation receipts with bank statements, and preparation of complete annual donor reporting package for Form 10BD filing.

Frequently Asked Questions

What is the consequence if a trust does not file Form 10BD on time?

If Form 10BD is not filed by May 31, the trust's donors cannot claim Section 80G deductions for their donations to the trust in the relevant financial year — because donors' AIS (Annual Information Statement) will not show the 80G deductible donation. The trust may also face a fee under Section 234G of ₹200 per day of delay. Prolonged non-compliance can attract scrutiny of the trust's 80G approval renewal, as the 80G approval under the new regime requires annual compliance including Form 10BD filing.

What details are required from donors for Form 10BD?

Form 10BD requires the following information for each donor: Name of the donor (as per PAN/Aadhaar), PAN of the donor (mandatory for donations above ₹2,000 received by non-cash modes and for all cash donations), Aadhaar (alternative to PAN for individual donors), complete address, type of donation (corpus or general), amount of donation, and mode of payment (cash, cheque, NEFT, UPI, etc.). If the donor is a foreign entity, their country code is required. Anonymous donations (where donor identity is unknown) should not be reported in Form 10BD.

Can donors claim 80G deduction without Form 10BE?

Under the new 80G regime (applicable from FY 2021-22), donors cannot claim Section 80G deductions based on donation receipts alone. The deduction is pre-filled in the donor's AIS/ITR only if the trust has filed Form 10BD and reported the donor's PAN. The donor must receive Form 10BE from the trust and quote the donation reference number in their income tax return to claim the 80G deduction. Trusts that fail to file Form 10BD effectively prevent their donors from claiming legally entitled deductions — which can seriously damage donor relations and future fundraising.

Is Form 10BD required for every 80G approved trust?

Form 10BD is required for all trusts and institutions holding 80G approval under the new regime introduced by the Finance Act 2020 (effective AY 2022-23 onwards). Trusts registered under the provisional 80G approval regime are also required to file Form 10BD once they receive final approval. Trusts that received 80G approvals before 2020 under the old regime were required to re-apply under the new regime — those that have done so and hold renewed 80G approval (under Section 80G(5)(iii) or (iv)) must file Form 10BD annually.

Hold 80G Approval? File Form 10BD by May 31 — Your Donors Need It.

We prepare your complete donor database, validate PANs, file Form 10BD on time, and issue Form 10BE certificates to all donors — ensuring your 80G credibility and donor deduction rights are protected.