How to File Form 10BD for Your NGO: Complete Step-by-Step Guide (2026)

If your NGO is registered under Section 80G of the Income Tax Act, you are legally required to file Form 10BD — the Statement of Donations — with the Income Tax Department every financial year. This form reports every donation your organisation received during the year so the department can issue Form 10BE certificates to your donors.

Despite its importance, many NGOs miss the deadline or file incorrect data, leading to penalties and — worse — their donors losing tax deduction eligibility. This guide walks you through the entire process step by step.

What Is Form 10BD?

Form 10BD was introduced via the Finance Act 2021 and became mandatory from FY 2021-22 onwards. It is a statement that every institution approved under Section 80G (or Section 35) must file electronically on the Income Tax e-filing portal.

The form contains details of every donation received during the financial year, including:

• Donor name and PAN (or Aadhaar if PAN is unavailable)
• Donation amount and date
• Mode of payment (cash, cheque, UPI, bank transfer, etc.)
• Section under which the deduction is claimed (80G or 35)

Once you file Form 10BD, the Income Tax Department generates Form 10BE — the donation certificate — which your donors can download from their own e-filing accounts and use while filing their ITR.

Who Must File Form 10BD?

You must file Form 10BD if your organisation is:

• Approved under Section 80G of the Income Tax Act (most charitable trusts and NGOs)
• Approved under Section 35(1)(ii) or 35(1)(iia) (scientific research institutions)
• A university, college, or institution approved under Section 35(1)(iii)

This applies regardless of the size of your NGO. Whether you received ten donations or ten thousand, if you hold an 80G registration, you must file.

What Is the Deadline?

Form 10BD must be filed on or before 31st May of the assessment year. For FY 2025-26, the deadline is 31st May 2026.

Missing this deadline can attract a penalty of Rs 200 per day of delay under Section 234G. More importantly, if you fail to file, your donors will not receive their Form 10BE certificates and will lose their tax deduction claim — which can seriously damage donor trust.

Step-by-Step Process to File Form 10BD

Step 1: Gather Your Donation Data

Before you begin, compile a complete list of all donations received during the financial year. For each donation, you need:

• Donor's full name (as per PAN card)
• Donor's PAN number (mandatory for donations above Rs 50,000)
• Donor's Aadhaar number (if PAN is not available)
• Donation amount
• Date of donation
• Mode of receipt: cash, cheque, NEFT/RTGS, UPI, online payment gateway
• Whether the donation qualifies for 50% or 100% deduction

Step 2: Log In to the Income Tax e-Filing Portal

Visit incometax.gov.in and log in using your organisation's PAN credentials. Navigate to e-File > Income Tax Forms > Form 10BD.

Step 3: Choose the Filing Method

You can file Form 10BD in two ways:

• Online entry: Manually enter each donation record on the portal. This is feasible only if you have a very small number of donations (under 20).
• Bulk upload via CSV: Download the CSV template from the portal, fill in your donation data, and upload it. This is the recommended method for most NGOs.

Step 4: Fill In the Organisation Details

Enter your NGO's details: PAN, name, 80G registration number, validity period of 80G approval, address, and the financial year for which you are filing.

Step 5: Upload Donation Data

Upload the CSV file or enter records manually. The portal will validate the data and flag errors such as invalid PAN numbers, duplicate entries, or missing fields. Correct any errors before proceeding.

Step 6: Verify and Submit

Review the summary. The portal will show the total number of donations, total amount, and a breakdown by section (80G/35). Once you are satisfied, submit the form.

Step 7: e-Verify with DSC or EVC

You must verify the submission using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC). Most NGOs use DSC as it is the standard for entity filings.

Step 8: Download Acknowledgement

After successful submission, download the acknowledgement receipt. Keep this for your records. Within a few days, Form 10BE certificates will be generated and made available in your donors' e-filing accounts.

Common Mistakes to Avoid

• Incorrect PAN numbers: Even a single character mismatch will cause the record to be rejected. Always verify PAN with your donors at the time of donation.
• Missing cash donation limits: Cash donations above Rs 2,000 are not eligible for 80G deduction. Do not include them in the statement.
• Wrong financial year: Make sure the dates in your data fall within the correct FY. A donation received on 1st April belongs to the new FY, not the previous one.
• Not including foreign donors: If you accept FCRA donations and also have 80G, you still need to report domestic donations in 10BD. Keep FCRA and domestic donations clearly separated.
• Late filing: The Rs 200/day penalty adds up quickly. For a 30-day delay, that is Rs 6,000 — and your donors lose their certificates in the meantime.

How Donateazy Automates Form 10BD Filing

If you are using Donateazy, the entire process becomes significantly simpler:

• Automatic data collection: Every online donation automatically captures the donor's name, PAN, amount, date, and payment mode — no manual entry needed.
• One-click 10BD export: Go to Compliance > 10BD Export in your Donateazy dashboard. Select the financial year, review the data, and download a portal-ready CSV file.
• PAN validation: Donateazy validates PAN format at the time of donation, so you never have to deal with incorrect PAN entries during filing.
• Donor communication: Once you file 10BD and Form 10BE certificates are generated, you can notify your donors via email or WhatsApp directly from Donateazy.

Filing Form 10BD does not have to be stressful. With proper donor data management throughout the year, the actual filing takes less than 30 minutes. If you are looking for a tool that keeps your donation records clean and compliant all year round, book a free demo of Donateazy and see how we can help.