Form 10BD Filing (NGO Donation Statement)
Quick Answer
Form 10BD Filing (NGO Donation Statement) India is a mandatory annual compliance requirement for NGOs and charitable trusts registered under Section 80G of the Income Tax Act, 1961. This form must be filed electronically with the Income Tax Department to report all donations received during the financial year.
Form 10BD Filing (NGO Donation Statement) — detailed explanation below
Governing Act — Form 10BD Filing (NGO Donation Statement) India
Form 10BD is prescribed under Rule 18AB of the Income Tax Rules, 1962, read with Section 80G of the Income Tax Act, 1961. Section 80G provides for deduction in respect of donations to certain funds, charitable institutions, etc. The form is part of the compliance framework for NGOs that have obtained 80G registration.
Government Department & Website for Form 10BD Filing (NGO Donation Statement) India
The Income Tax Department, under the Ministry of Finance, Government of India, administers Form 10BD. The filing is done online through the e-Filing portal at www.incometax.gov.in. NGOs must log in using their PAN and file the form in the prescribed format.
Form 10BD Filing (NGO Donation Statement) India Application Process
The process for Form 10BD Filing (NGO Donation Statement) India involves the following steps:
- Collect donation details: Gather PAN, address, amount, and date of each donation received during the financial year.
- Login to e-Filing portal: Use the NGO's PAN and password to access the portal.
- Select Form 10BD: Under 'e-File' > 'Income Tax Forms', choose Form 10BD.
- Fill the form: Enter donor-wise details in the prescribed format. The form requires information such as donor name, PAN (if available), address, donation amount, and date.
- Verify and submit: After filling, verify the form using Digital Signature Certificate (DSC) or Aadhaar OTP.
- Acknowledge: Download the acknowledgment receipt for records.
Key Forms Required for Form 10BD Filing (NGO Donation Statement) India
The primary form is Form 10BD itself. Additionally, NGOs must maintain a register of donations (Form 10B) and file annual return (Form 10B or 10BB) along with income tax return (ITR-7). Donors receive Form 10BE (donation receipt) for claiming deduction.
Eligibility Criteria for Form 10BD Filing (NGO Donation Statement) India
Any NGO, trust, or institution that has obtained registration under Section 80G of the Income Tax Act must file Form 10BD annually. The form is mandatory irrespective of the amount of donations received. Failure to file may lead to penalties and cancellation of 80G registration.
Timeline for Form 10BD Filing (NGO Donation Statement) India
Form 10BD must be filed on or before 31st May of the immediately following financial year. For example, for FY 2024-25, the due date is 31st May 2025. No extension is generally granted. Late filing may attract a fee under Section 234F.
Fees for Form 10BD Filing (NGO Donation Statement) India
There is no government fee for filing Form 10BD. However, if filed after the due date, a late filing fee under Section 234F may apply:
| Scenario | Fee Amount |
|---|---|
| Filed on or before due date | Nil |
| Filed after due date | ₹1,000 (if total income ≤ ₹5 lakh) or ₹5,000 (if total income > ₹5 lakh) |
Note: Professional fees of your advocate are separate.
Frequently Asked Questions
What is Form 10BD Filing (NGO Donation Statement) India?
Form 10BD is an annual statement of donations received by NGOs registered under Section 80G of the Income Tax Act. It must be filed electronically with the Income Tax Department by 31st May of the following financial year.
Who needs to file Form 10BD Filing (NGO Donation Statement) India?
All NGOs, charitable trusts, and institutions that have obtained 80G registration must file Form 10BD annually, regardless of the amount of donations received.
What is the due date for Form 10BD Filing (NGO Donation Statement) India?
The due date is 31st May of the immediately following financial year. For example, for donations received in FY 2024-25, Form 10BD must be filed by 31st May 2025.
What happens if I miss the deadline for Form 10BD Filing (NGO Donation Statement) India?
Late filing may attract a fee under Section 234F of the Income Tax Act: ₹1,000 if total income is up to ₹5 lakh, or ₹5,000 if total income exceeds ₹5 lakh. Repeated non-compliance may risk cancellation of 80G registration.
Can I file Form 10BD Filing (NGO Donation Statement) India offline?
No, Form 10BD must be filed electronically through the Income Tax e-Filing portal. Offline filing is not permitted.
What details are required for Form 10BD Filing (NGO Donation Statement) India?
You need donor-wise details: name, PAN (if available), address, donation amount, date of donation, and mode of payment. The form also requires the NGO's PAN and 80G registration number.
Is there any fee for filing Form 10BD Filing (NGO Donation Statement) India?
No government fee is charged for filing Form 10BD. However, late filing may incur a penalty under Section 234F. Professional fees of your advocate are separate.
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