Income Tax Form 113: Donee Statement or Correction Statement

Forms 113 and 114, introduced under Section 354(1) of the Income-tax Act, 2025, replace earlier Forms 10BD and 10BE and govern reporting of donations by registered non-profit organisations. Form 113 is a mandatory electronic statement to be filed by donee organisations detailing donations received during a tax year, including donor particulars, and must be submitted by 31st May following the relevant tax year. Upon successful filing, Form 114 is generated as a certificate of donation for donors, enabling them to claim tax deductions in their income tax returns. Corrections to Form 113 are permitted through revised filings, requiring updated certificates in Form 114. Filing requires valid PAN and must be completed online through the e-filing portal. These forms enhance transparency, ensure proper verification of donation claims, and streamline compliance by linking donor deductions directly with reported data by the donee organisation.

Income Tax Department
Ministry of Finance, Government of India

FAQs on Income Tax Form 113 & 114: Statement or Correction Statement to be filed by Donee under section 354(1) of Income Tax Act, 2025

Form 113 & 114– Frequently Asked Questions

Statement or Correction statement and certificate of donation under section 354(1) of the Income-tax Act, 2025

Q1. What is FN 113 and FN 114?

Ans: FN 113 is a statement for furnishing the particulars of donations received by the registered non-profit organization(donee) during the tax-year whereas FN 114 is an acknowledgement/certificate for the donor in respect of donations given to such donee in respect of donations paid

Q2. Who should file FN 113?

Ans: Any registered non-profit organization(donee) receiving donations over a period of tax-year.

Q3: Is FN 113 mandatory?

Ans: FN 113 is mandatorily required to be filed and verified in accordance with section 354(1)(e) of the IT Act,2025 by the registered non-profit organization (donee) who is in receipt of voluntary donations

Q4. What is the time limit for filing FN 113 and issue of certificate in FN 114?

Ans: FN113 is required to be filed before 31st May immediately following the end of the tax year so that the certificate of donation in FN 114 may be issued by the given date.

Q5. Where can I file FN 113 and to which authority is it required to be furnished to ?

Ans: FN 113 is required to be furnished electronically to Commissioner of Income Tax (CPC) on the e-filing portal.

Q6 : What happens after I file FN 113 ?

Ans: Upon successful filing of FN 113 and upon generation/receipt of certificate on FN 114, the donor may claim exemption on account of such reported voluntary donations in the return of income filed subsequently

Q7: Can I edit FN 113 after submission?

Ans: Yes. Once FN 113 is submitted, a correction statement may be filed. However, a revised FN 114 may have to be issued to the donor. Further, multiple FN 113 may be filed spread over different reporting periods.

Q8. While filling Part A of FN 113, can I leave PAN blank?

Ans: A valid PAN is mandatory for all applicants filling the form and FN 113 cannot be filed in absence of PAN.

Q9. Can FN 113 be filed offline?

Ans: No. FN 113 can only be submitted online through the Income Tax e-Filing portal.

Q10. Why are FN 113 and FN 114 important?

Ans: FN 113 and FN 114 are important as they help verify donation claims and allow donors to claim tax deductions correctly.

Guidance Note on Income Tax Form 113 : Statement or Correction Statement to be filed by Donee under section 354(1)

Form 113– Statement of particulars to be furnished in respect of donations received by a registered non-profit organisation in accordance with section 354(1)(e) & 354(1)(f) of the Income Tax Act,2025(The Act)

Purpose:

Form 113 is a statement for furnishing the particulars of donations received by the registered non-profit organisation during the tax-year.

Who Should File:

Any registered non-profit organisation receiving donations over a period of tax-year. The application in Form 113 is required to be furnished electronically on the e-filing portal. Frequency & Due Dates:

Structure of Form 113:

> Part-A: Details of reporting person ie the registered non-profit organisation receiving voluntary donation for the reporting period.

> Part-B: Details of donors and donations received during the reporting period Filing Count:

On average, 0.56 lakh Form No 10BD( now Form No.113) were filed each year over the past five years.

What is the process flow of filing Form 113?

The process flow includes following steps

1. Furnishing details of Particulars of reporting person of the registered non-profit organisation receiving the voluntary donation;

2. Furnishing details of donors and donations received during the reporting period of the tax-year

Outcome of Processed Form 113:

Donor may

(i) claim such reported voluntary donations in the return of income filed subsequently

(ii) generate certificate/acknowledgement of such donation in Form-114 upon successful filing and processing of Form-113

Registered non-profit organisation may

(i) enable generation of certificate/acknowledgement of donation in Form-114 upon successful filing and processing of Form-113

Brief note on broad or qualitative changes proposed:

Simplification of already existing form in alignment with the Act

Challenges and Solutions:

NA

Common Changes made across Forms:

1. Assessment / Financial / Previous year or years have been replaced with Tax year or years,
wherever appearing in the Form/Annexure.

2. Sections, Clauses and Schedules changes as per the Income-tax Act, 2025.

3. Form-10BD (now Form No.113) was earlier also prescribed for the purpose of section 10(21) r.w.s. 35 of the IT Act,1961. However, since new set of Rules are being drafted for section 35 as per the relevant section in the Act, the present Form-113 and 114 are drafted for the purpose of 80G of the IT Act,1961 or 354(1) of the Act only.