Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
10BD statement, 10BE certificate
10BD reports all donations; 10BE is the donor’s proof for claiming 80G.
Due 31 May
File 10BD and issue 10BE by 31 May after the financial year. Confirm the date.
Filing it accurately, since donors depend on it
These two forms are the backbone of the 80G deduction now, so accuracy matters more than it might seem. Form 10BD is the trust’s annual statement of all donations that qualify for 80G, filed online by 31 May after the financial year, listing each donor’s name, PAN or other identifier, address, the type of donation, and the amount. From that filing the system generates, and the trust downloads and issues, a certificate to each donor in Form 10BE. A donor can claim the 80G deduction only if their gift is reported in the trust’s 10BD and they hold the matching 10BE — so a missed donor, a wrong PAN, or a wrong amount directly denies or reduces that donor’s deduction, and correcting it means a revised 10BD. Practical care points: collect each donor’s PAN at the time of the gift, keep a clean donation register through the year, distinguish corpus from general donations and 80G-eligible from non-eligible, and reconcile the register to the receipts before filing. Late filing of 10BD carries a fee, and a delayed 10BE frustrates donors at their own filing time. Building the donation register through the year, rather than reconstructing it in May, is what makes the filing reliable. Confirm the current due date and fields.