Forms 113 and 114 under the Income-tax Act, 2025 create a mandatory compliance framework for reporting donations and enabling donor tax deductions. Form 113 is an annual statement required to be filed electronically by registered non-profit organisations detailing all donations received during the tax year, while Form 114 is the corresponding certificate generated for donors to claim deductions under section 354(1). Filing Form 113 by 31st May following the tax year is essential to ensure issuance of valid certificates. The framework links donor benefits directly to accurate and timely reporting by donee organisations, thereby preventing misuse of deduction claims. Corrections in Form 113 are permitted, but revised certificates must be issued accordingly. PAN is mandatory and offline filing is not allowed. Overall, the system enhances transparency, accountability, and verification of donation transactions while streamlining compliance and ensuring that only genuine donations qualify for tax benefits.
Income Tax Department
Ministry of Finance, Government of India
FAQs on Income Tax Form 113 & 114: Certificate of donation under section 354(1)(g) 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
| Name of form as per I.T. Rules, 1962 | 10BD 10BE |
Name of form as per I.T. Rules, 2026 | FN 113
FN 114 |
| Corresponding section of I.T. Act, 1961 | clause (viii) and clause (ix) of sub-section (5) of section 80G or under sub-section (1A) of section 35 | Corresponding section of I.T. Act, 2025 | 354(1) |
| Corresponding Rule of I.T. Rules, 1962 | 18AB | Corresponding Rule of I.T. Rules, 2026 | RN 190(2)RN 190(7) |
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 114: Certificate of donation under section 354(1)(g) of Income tax Act 2025
Form 114 – Certificate of donation u/s 354(1)(g) of the Income Tax Act, 2025 ( the Act) Purpose:
Form 114 is an acknowledgement/certificate for the donor in respect of donations given to a registered non-profit organisation who has filed Form-113 in respect of such donations.
Who Should File:
This form-114 shall get Generated upon due filing and processing of Form-113
Frequency & Due Dates:
| Frequency | Covered | Due Date for Filing |
| NA | NA | NA |
Structure of Form 114:
> Part-A: Donee Information which is registered non-profit organisation to whom the voluntary donations have been given
> Part-B: Donor information who has given such voluntary donation
Filing Count:
NA
What is the process flow of filing Form 114?
The process flow includes following steps
1. The registered non-profit organisation receives donations and furnishes the particulars of such donation received and respective donor in Form-113;
2. Upon successful processing of such Form-113 filed, the donor receives/may generate a certificate of such donation made in the form of Form-114
Outcome of Processed Form 114:
It is an acknowledgement/ certificate for having made donations to the registered nonprofit organisation during a given reporting period.
Brief note on broad or qualitative changes proposed:
Simplification of already existing form in alignment with the Act
Challenges and Solutions:
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. Present Form-114 is drafted only for the purpose of 80G of the IT Act,1961 or 354(1) of the Act only and has omitted earlier reference to donations u/s 10(21) r.w.s. 35 of the IT Act,1961 and section 45 of the Act as separate Rules are being drafted for the purpose of these sections
