Information required for Filing form 10BD online are as follows:-
1. Serial number
2. Pre Acknowledgement number
3. Donors ID
4. Unique Identification Number (PAN/ Aadhar card/ Passport/ Driving License)
5. Section code – 80G, 35(1)(ii), 35(1)(iia), 35(1)(iii)
6. Unique Registration Number and date of issue
7. Name of the Donor
8. Address of the Donor
9. Donation type (Corpus, Specific, Restricted Grant/ Others)
10. Mode of Receipt
11. Amount
Note :
Unique Registration Number (URN) is available in form 10AC
Step by Step Procedure for getting Certificate of Donation (FORM 10BE) online
1. Select form 10BD in the Login of the Trust or Society
2. Select the Year and proceed to Continue
3. Provide the details for each section
4. Download the CSV file and fill the required details and save the file in CSV for
5. After Successful filling of all the details proceed to preview and submit it after e verification
6. After Successful Submission of the form 10 BD you can able to download the Certification of Donation (Form 10 BE) after 24 hrs
Author Can be reached by (vuppalasrikanth@hotmail.com)
Author Bio
I have made donations during FY 2022-23 to charitable institutions u/s 80(G)(vi) eligible for 50% exemption WITH Qualifying Limits, u/s 80(G(2)(a)(iiif) eligible for 100% exemption WITHOUT Qualifying Limits and PMCares Fund u/s 80G eligible for 100% exemption WITHOUT Qualifying Limits. Which of these donations will require submission of Form 10BE. Kindly clarify since all the three charitable institutions claim that they are not bound to issue Form 10BE to the donors in view of the update dated 12.08.2022 appearing in the news update section on the efiling portal which is reproduced hereinbelow for your ready reference :
Quote –
12-Aug-2022
Dear Taxpayers, It may be noted that statement of donation in Form 10BD and certificate of donation in Form 10BE is only applicable to the fund or institutions approved under sub clause (iv) of clause (a) of sub section (2) of Section 80G i.e Category D – Donation entitled for 50% deduction without qualifying limit. In respect of donations which fall in any other category (excluding category D), the deduction under Section 80G of the Act shall be allowed to an assesse based on the claim made by him in his return of income E.g. Donations made to PMNRF and PM CARES Fund etc.
– Unquote
Can you or anyone clarify the factual position.
If particulars of donor are not available with the institution or particulars of donors are not filled in properly, the donation may not get reflected in his Form No. 26AS. In these circumstances, the Donor shall be deprived of benefit of deduction under section 80G of the Act.
What happens if the NGO does not have ID number of all donors? How to upload for Form 10BD for such donors who are not giving their document?