Page Contents
- Who shall File Form 10BD?
- When is Form 10BD to be filed?
- How to file Form 10BD?
- What details are to be specified in Form 10BD?
- What is the procedure to file Form 10BD?
- How can submission of Form 10BD be confirmed?
- How can Certificate of Donation (Form 10BE) be retrieved?
- What are the consequences of non-compliance?
Who shall File Form 10BD?
Rule 18AB is applicable to all the entities (charitable institutions) having approval u/s 80G and u/s 35(1) of the Income Tax Act. Every such entity shall have to file a Statement of Donation in Form 10 BD, providing the details of all the donations received during the financial year. Once the Statement of Donation is filed via Form 10BD, such entity shall provide Certificate of Donation in Form 10BE to all such donors whose donations were specified in the Statement of Donation.
When is Form 10BD to be filed?
Form 10BD is to be filed for every financial year by 31st May of the following financial year. For financial year 2021-22, the due date to file Form 10BD is 31st May, 2022.
How to file Form 10BD?
Form 10BD has to be filed electronically on the portal of income tax department.
What details are to be specified in Form 10BD?
Form 10BD requires the details to be furnished which can be collected and documented at the time of receipt of donation. A list of such required details is as follows:
i. Name of the Donor
ii. ID Document & its Unique Number such as PAN, Aadhar or Tax Identification Number of the donor
iii. Name and Address of the donor
iv. Type of Donation received
v. Mode of receipt of the donation
vi. Amount of donation
In addition of these details with respect to donors, Unique Registration Number (URN) of the entity and the Date of Issue of such URN has also to be specified in Form 10BD. This URN is available with the entity filing Form 10BD or it can be taken from the Form 10AC which is provided by the Income Tax Department. Also in case where a revised Form 10BD is being filed, an additional detail of Pre-Acknowledgement Number is also to be provided.
What is the procedure to file Form 10BD?
i. Log in to your account on Income Tax Portal. Under the tab ‘e-file’ select ‘File Income Tax Form’ and select Form 10BD under the tab ‘Persons not dependent on any Source of Income’.
ii. Once the option of ‘File Now’ is selected, three parts of the Form shall be displayed:
a. Basic Information – This section is a pre-filled details which needs to be checked and confirmed by the entity. Incase of any changes, the same shall have to be done in ‘My Profile’. Once these details are confirmed, this tab shall be marked as ‘completed’.
b. Details of Donors & donation – This section shall allow the entity to download an excel template in which the entity shall provide all the details of the donors and donations received during the year. Once this template is complete, it shall have to be converted into ‘csv format’ and the same shall be uploaded in the same section. Once the file is uploaded and is saved, this section shall be marked as ‘completed’
c. Verification – Fill in the details of the Authorized Signatory of the entity and save.
iii. All the three sections once marked as ‘completed’ a preview of the filled form can be done.
iv. After ensuring that all the correct details are furnished, proceed to e-verify. E-verification of this form can be done by OTP on Aadhar of the Authorized Signatory, Digital Signature Certificate or EVC. Once the e-verification is done and validated, the form gets successfully submitted.
v. Download the acknowledgement of the Form 10BD filed with the department.
How can submission of Form 10BD be confirmed?
Once the form has been successfully submitted, the same can be confirmed under the tab ‘View Filed Forms’ under ‘e-file’ tab of the income tax portal.
How can Certificate of Donation (Form 10BE) be retrieved?
Once Form 10BD is successfully filed, Form 10BE is generated under filed forms. These certificates can be downloaded in PDF format and the same has to be furnished to all the donors who are listed in Form 10BD. These certificates provide the details of Donation made by the donors to the entity which can be claimed as deduction by them u/s 80G while filing their income tax return.
What are the consequences of non-compliance?
If for any reason, the entity fails to comply with this provision to File Form 10BD within the due date, such entity shall be liable to pay a penalty of Rs 200 per day of non-compliance u/s 234G of the Income Tax Act.
Name of the Donor address is wrongly written in 10 BE form so how to correct it.
10 bd is not accepting adhar card number it’s only accepting pan number what should we do ?
Manaliji I too find this problem. we have 20+ entries with Aadhar Card alone, they are students who have donated to our NGO. they didn’t have PAN card. if you have got any solution for Aadhar for 10 BD then pls WhatsApp me on 9426125617
BY MISTAKE I FORGOT TO SUBMITED SOME OF DONATION RECEIVED DETIALS AND RETURN UPLOADING IN TIMES.. BUT AFTER ONE MONTH I SEE SOME OF ENTRY ARE MISSING AND WHEN I SEE IT….. IS IT POSSIBLE TO REWISED 10BD RETURN….
Dear Sir
When a Donor paid donation in cash more than Rs.2000/- in this case can we show/upload in 10BD.and similarly how we issue 10BE Certificate in this matter
Hi.
Can anyone guide as to through which challan is the penalty to be paid for the said delayed compliance for form 10BD.
“As per section 234G of the Income tax act, if the trust or other institution (‘taxpayer’) fails to deliver or cause to be delivered a statement in Form 10BD, or furnish a certificate in form 10BE within 31st May 2022 for FY 2021-22, the taxpayer shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues. The taxpayer should deposit the total fee for the period of delay in furnishing Form 10BD before uploading the form.”
Please Guide.
Can we issue form 10BE to the
CSR partners without filing 10BD
We filed form 10BD on 28-05-2022 but are unable to download form 10 BE even on 30th May 2022. While downloading form 10BE, they say “form 10BE is in process. Try again after 24hours from the time of filing form 10BD.
Is it mandatory to file Form 10BD in case of no donation received
Our Trust was registered only in Jan 2022 under Trust act and not covered under 80G. Is it essential to file Form 10BD before 31st May 2022
If charitable organization not received any donation during the preceding year. Is it mandatory to file ?
very nice explanation
How we show the donation in form 10BD which we reciveby NEFT in which name, mob.no., ID no. is not mentioned and donor also not informs to trust?
The downloaded pdf files, form 10 BE, i — some are not opening while some are opening
The downloaded pdf files, form 10 BE, i — some are not opening while some are opening
I HAVE FILED FORM 10BD BEFORE 3 DAYS AGO
SUCCESSFULLY BUT DETAILS OF DONER IN FORM 10BD IS NOT SHOWING AND ALSO SHOWS FORM 10BEPDF AS NO DATA AVAILABLE IN PDF FORM 10BE
1.what it fill up if the donor does not have any of the 7 ID prescribed in form 10 BD ?
2. What about the donations in the offering box in temple where donors identity is not known but still it is credited to donations account?
Will Donner will get deduction if the trust has not filed this return?
I am trying to file the form 10BD and everytime it says amount column is blank though i am filling up the amount column…. i have raised grievance 10 days back and still there is no reply