At a glance
| Who files | Statement | Certificate | Due | Late fee | Government fee |
|---|---|---|---|---|---|
| The donee: a registered non-profit with approval for donor deduction | Form 10BD, now Form 113 | Form 10BE, now Form 114 | Before 31 May following the year of receipt | ₹200 per day | No government fee |
What the donation statement is
It is a single annual return in which the recipient of donations lists every donation it received in the year, donor by donor. The department then generates a certificate for each donation, which you download and give to the donor.
The statement and the certificate work as a pair. The statement is your report to the department. The certificate is your donor's evidence. Neither works without the other.
This is a reporting obligation, not an application. It assumes you already hold the approval that lets a donor claim a deduction. If you do not, start with 12A and 80G registration.
Old form, new form: which applies to which year
The Income-tax Act, 2025 came into force on 1 April 2026 and the forms were renumbered with it. The substance did not change.
| Item | Up to FY 2025-26, Income-tax Act, 1961 | From tax year 2026-27, Income-tax Act, 2025 |
|---|---|---|
| Statement of donations | Form 10BD | Form 113 |
| Certificate to the donor | Form 10BE | Form 114 |
| Obligation to report and certify | Section 80G(5)(viii) and section 35(1A)(i) | Section 354(1)(e), 354(1)(f) and 354(1)(g) |
| Fee for delay | Section 234G, ₹200 per day | Section 429, ₹200 per day |
| Penalty for failure | Section 271K, not less than ₹10,000 and up to ₹1,00,000 | Section 464, not less than ₹10,000 and up to ₹1,00,000 |
| Donor's deduction | Section 80G | Section 133 |
So donations received in FY 2025-26 were reported on Form 10BD, with Form 10BE certificates, by 31 May 2026. Donations received in tax year 2026-27, that is 1 April 2026 to 31 March 2027, are reported on Form 113 with Form 114 certificates. If you are catching up on an earlier year, we file it on the form that applied to that year.
Who has to file
The donee files it, not the donor. Under the Income-tax Act, 2025, the filers are registered non-profit organisations and the persons listed in Schedule VII, Table, serial number 1, that are approved under section 133(1)(b)(ii).
In plain words, that means:
- A trust, society or Section 8 company holding the approval that lets donors claim a deduction, see 80G registration
- A research association, university, college or other institution approved for donations that qualify for a deduction, under the corresponding provision
If you received no donation at all in the year, the statement is not required. The portal FAQ is explicit that where no donation is received during the financial year, the form is not needed. Where you did receive donations, every one of them goes in, including donations from people who never asked for a certificate.
The due date
Before 31 May of the year following the year in which the donations were received. Form 113 states it as "before 31st May of the tax year following the tax year in which donations are received", and the portal gives the same date for Form 10BD.
Two practical points:
- The certificate has the same date. You are expected to have downloaded and given the donor their certificate by then, not weeks later.
- Pre-acknowledgement numbers expire. If you issue pre-acknowledgement numbers to donors during the year, the portal expires any that cannot be included in the statement by 31 May of the following year. Reconcile them before you file.
Add the date to your compliance calendar alongside the audit report and the return, and file it before the income tax return.
What goes in each row
The statement has two parts: Part A with your own details as the reporting non-profit, and Part B with the donors and donations for the reporting period. Part B is a table, one row per donation, and it is uploaded as a CSV.
Donor identification
Each row needs an ID code and the matching number, so pick the right one for each donor:
| ID code | Use it for |
|---|---|
| PAN | Any donor who has one. This is the normal case and the one that lets the donor's claim match |
| Passport number | A donor with no PAN, typically an individual resident abroad |
| Voter ID | A donor with no PAN, where a passport is not available |
| Taxpayer Identification Number | A foreign donor with a tax identification number in their own country |
Along with the ID you give the donor's name, and the unique identification number exactly as it appears on the document. Get the PAN right: a wrong PAN sends the certificate to the wrong person's record.
Donation type and mode of receipt
Two more fields drive how the donation is treated, and both are chosen from a fixed list.
| Field | Options |
|---|---|
| Donation type | Corpus, voluntary contribution, specific grant, CSR, or other |
| Mode of receipt | Cash, kind, electronic, or other |
Classify correctly. A corpus donation and a specific grant are not the same as a general voluntary contribution in your own accounts, and a donation in kind is not a cash receipt. Each row then carries the amount of the donation in rupees.
There is also an optional pre-acknowledgement number field, used where you gave the donor a number when the donation came in.
Form 114, the donor certificate
Once the statement is filed, the certificate becomes available for download within 24 hours. The portal generates a separate certificate for each donation and gives them to you as a ZIP file of PDFs.
You then send each donor their certificate. It is your job, not the department's. In practice we send them on your behalf from your donor list, so nobody is missed.
Keep the ZIP and the acknowledgement of the statement. If a donor is asked about the deduction two years later, that pair is the answer.
Why your donor cannot claim without it
A donor's deduction rests on your filing. The deduction is allowed on the strength of the certificate, and the certificate only exists because you filed the statement.
If you do not file, there is no certificate, and a donor claiming the deduction is claiming something with no support behind it. If you file with a wrong PAN, the certificate goes against the wrong record and the right donor still has nothing.
That is why large donors, and every CSR donor, ask for the certificate as a condition of the grant. Filing on time is a fundraising matter, not only a compliance one.
Correcting a statement you have already filed
There is a proper route, and it is not a fresh original statement.
- Download the data behind the certificates you have already generated as a CSV.
- Fix the rows that are wrong.
- Mark each changed row "Revised", and each row that should not be there "Delete", in the column the template provides for it.
- File it as a correction statement.
One limit matters: you cannot add a new donation through a correction statement. New donations can only go in an original statement. So if you left a donor out entirely, tell us early, because the fix is different from correcting a typo.
Certificates are regenerated after a correction, so the donor gets a clean document.
Late fee and penalty
Two separate charges, and they stack.
Fee for delay. ₹200 for every day during which the failure continues, under section 429 of the Income-tax Act, 2025, and under section 234G of the 1961 Act for earlier years. The fee cannot exceed the amount in respect of which the failure occurred.
Penalty for failure. Not less than ₹10,000 and up to ₹1,00,000, under section 464 of the 2025 Act, and under section 271K of the 1961 Act for earlier years. This is a penalty the Assessing Officer imposes, and it is on top of the daily fee. If a notice has already arrived, see income tax notice reply.
There is no government fee to file the statement itself. The only amounts are these charges when you are late.
How we file it
Five steps, and the reconciliation is the part that matters.
- Donor data pull. We take your donation register, bank statements and receipts for the year and build the row-level data.
- Reconciliation. We tie the total in the statement to the donation income in your books, so the statement, the accounts and the audit report agree.
- Classification. We set the donation type and the mode of receipt for every row, and flag corpus donations and specific grants for your review.
- Filing. We prepare the CSV, validate it, file the statement and send you the acknowledgement.
- Certificates. We download the certificates, check a sample against the register and issue them to your donors.
What we need from you
- Donation register or ledger for the year, with dates, amounts and donor names
- PAN of each donor, or the passport, voter ID or taxpayer identification number where there is no PAN
- Bank statements for the donation accounts
- Receipts issued, and any pre-acknowledgement numbers given out during the year
- CSR grant letters and specific grant agreements, where they apply
- Your approval order and the entity's PAN and portal login
- Last year's statement and certificates, if there was one
Fees
Our professional fee is on quote after a free review, because the work scales with the number of donors and the state of the donation register. There is no government fee to file the statement or to generate the certificates.
| Item | Amount |
|---|---|
| Regikart professional fee: donation statement and donor certificates for one year | Fee on quote after a free review |
| Correction statement | Quoted on scope |
| Government fee | No government fee. Late filing attracts the ₹200 per day fee and the penalty set out above |
| Related work | 12A and 80G registration at ₹3,499 for each of 12A and 80G, CSR-1 at ₹3,499 |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 27 September 2026.
Mistakes that cost donors their deduction
Every one of these has come to us as a donor complaint rather than a department notice.
- A wrong or missing PAN. The certificate lands against the wrong record, and the real donor has nothing to show.
- Leaving out small donors. Every donation goes in, not only the ones who asked for a certificate.
- Filing and stopping there. The certificates still have to be downloaded and sent. Nobody does it for you.
- Treating a corpus donation as a general contribution, so the accounts and the statement tell different stories.
- Missing 31 May and assuming only the penalty applies. The ₹200 daily fee runs from the day after the due date.
- Using a fresh original statement to fix an error, which leaves two records of the same donation.
- Trying to add a forgotten donor through a correction statement, which the portal does not allow.
- Ignoring expired pre-acknowledgement numbers, so the reconciliation never closes.
Why NGOs use Regikart
Donation reporting is an accounting job with a tax deadline, and both halves have to be right.
- Reviewed by a Company Secretary, with the accounts side handled by the same team that prepares your books and audit file.
- Reconciled, not just filed. The statement total matches the donation income in your financial statements, which is what an auditor and a CSR donor both check.
- The whole NGO stack in one place: NGO registration, Section 8 company and trust formation, income-tax registration and approval, NGO Darpan, CSR-1 and accounting services.
- 250+ clients served from Kolkata, Delhi and Bengaluru.