Compliance guide · 2026

Form 10BD filing - the complete guide for Indian NGOs (FY 2025-26).

Due 31 May 2026. Every 80G-registered NGO must file. Miss it and donors can't claim their tax deduction.

By Donateazy Updated 13 May 2026 12 min read

TL;DR

What: Annual statement of donations received, reported to the Income Tax Department.
Who files: Every NGO registered under Section 80G(5)(iv) that received any donation in FY 2025-26.
When: By 31 May 2026 - no extension is typically granted.
How: Online via the Income Tax e-filing portal (incometax.gov.in) using your NGO's PAN credentials.
Penalty for missing: ₹200/day under Section 234G + possible Section 271K (₹10K–₹1L) + donors lose 80G deduction.
What donors get: Form 10BE certificate, downloaded by you after 10BD is filed, then issued to each donor.

What is Form 10BD?

Form 10BD is the Statement of Donations that Indian NGOs registered under Section 80G(5)(iv) of the Income Tax Act, 1961 must file annually with the Income Tax Department. It was introduced by the Finance Act 2021 and became applicable from FY 2021-22 onwards.

Before 10BD existed, NGOs issued paper 80G receipts and donors claimed deduction on their honour. The Income Tax Department couldn't independently verify whether a claimed donation actually happened. 10BD closed that loop: only donations the NGO reports on 10BD count toward the donor's 80G deduction.

Once 10BD is filed, the portal generates Form 10BE certificates for each donor. The NGO downloads and issues these to donors. The donor then attaches 10BE when claiming the 80G deduction in their ITR.

Who must file Form 10BD?

Per Section 80G(5)(viii) of the Income Tax Act, every fund, trust, institution, university, hospital, or other medical institution that:

holds a valid 80G registration (whether under 80G(5)(iv), 80G(5)(vi), or provisional 80G), AND
received any donation eligible for 80G deduction during the financial year

…must file Form 10BD for that financial year, even if only one donation was received.

When you don't need to file:

If the NGO received zero 80G-eligible donations in the FY, no 10BD is required. Retain documentation showing zero receipts. Anonymous donations (Section 115BBC) are reported separately, not on 10BD.

Data preparation - what to gather

For each donor, you need:

Donor name - exactly as on their PAN/Aadhaar.
Donor identity proof - preferably PAN. Acceptable alternates: Aadhaar (for donations under ₹2L), Passport, Driving Licence, Voter ID, Tax ID (foreign). Note: anonymous donations cannot be reported here.
Address - full mailing address.
Total amount received in the FY - aggregated across all donations from the same donor.
Mode of receipt - Cash, Cheque, Electronic mode, Kind. (Note: 80G is restricted for cash donations above ₹2,000.)
Donation type - Corpus, Specific grant, Others.
Section under which deduction is claimed - typically Section 80G(5)(iv).

Aggregation rule: If the same donor (same PAN/ID) made multiple donations during the year, you must aggregate them into a single row. Do not file separate rows per donation.

The CSV format (Part B)

Form 10BD has two parts. Part A is auto-populated by the portal from your NGO's profile (PAN, name, address, 80G URN). Part B is the donor list, uploaded as a CSV.

The CBDT-prescribed CSV has 10 columns. Column order matters; headers are case-sensitive:

#	Column	Notes
1	Sl. No.	Sequential 1, 2, 3…
2	Pre-Acknowledgement number	Blank for first filing. Use original number for revisions.
3	ID Code	1=PAN, 2=Aadhaar, 3=Tax ID (foreign), 4=Passport, 5=Driving Licence, 6=Voter ID
4	Unique ID	The actual PAN / Aadhaar / Passport number
5	Section Code	Typically 80G; specific code per CBDT schedule
6	Donor Name	Per PAN/Aadhaar
7	Address	Full mailing address
8	Donation Type	Corpus / Specific grant / Others
9	Mode of Receipt	Cash / Cheque / Electronic mode / Kind
10	Amount	In INR, aggregated for the FY, no commas, no currency symbol

Save as UTF-8 CSV. Validate before upload using the free 10BD CSV validator - it catches column-order mistakes, invalid ID codes, and unaggregated rows.

Step-by-step CBDT portal walkthrough

Login to incometax.gov.in

Use the NGO's PAN as User ID. Password is the one used during 80G registration.

Navigate

e-File → Income Tax Forms → File Income Tax Forms → search "10BD" → select the relevant Assessment Year (AY 2026-27 for FY 2025-26).

Verify Part A

PAN, NGO name, address, 80G URN, validity dates. Correct any stale data in your NGO profile FIRST - Part A pulls from there.

Upload Part B CSV

Click "Upload" under Part B. Select your prepared CSV. The portal runs schema validation server-side.

Fix validation errors

Common errors: invalid PAN format, unaggregated duplicate donors, amount with commas, ID code 0 (must be 1-6). Fix locally; re-upload.

Preview and submit

Review the parsed donor list. Confirm row count matches your records.

e-Verify

DSC (Digital Signature Certificate) is mandatory for trusts/societies above the audit threshold (Section 44AB). Otherwise EVC via Aadhaar OTP or net banking.

Download Form 10BE

After successful submission, return after 24-48 hours. e-File → View Filed Forms → 10BD → Download 10BE certificates. One PDF per donor.

Issue 10BE to donors

Email or post the 10BE to each donor. They need it to claim 80G deduction in their ITR.

Common errors and how to fix them

"Donor PAN not in correct format"

PAN must be 10 chars: 5 letters + 4 digits + 1 letter. Common mistake: trailing whitespace, lowercase letters. Strip and uppercase.

"Duplicate Unique ID"

You have multiple rows for the same donor. Aggregate into one row; sum the amounts.

"Amount must be numeric"

Commas, currency symbols, or text in the amount column. Use plain integer rupees (no decimals unless cents-precision required).

"Invalid ID Code"

Code must be 1-6 per CBDT schedule. PAN = 1, Aadhaar = 2, etc. Not "PAN" as a string.

10BE not generated

Wait 24-48 hours after 10BD submission. If still missing after 72 hours, contact CPC helpdesk. Common cause: 10BD was submitted but not e-verified.

"Section 80G registration not active"

Your NGO's 80G registration has expired or been suspended. Check 80G validity at the IT portal under "My Profile". Re-apply via Form 10AB if expired.

Form 10BE - what donors need next

After 10BD is filed, the portal generates Form 10BE for each donor - the certificate they actually need to claim 80G deduction. The NGO downloads and issues these. Donors attach 10BE to their ITR.

Detailed walkthrough: Form 10BE certificate - what NGOs and donors need to know →

The Donateazy shortcut

Donateazy maintains a per-NGO donor ledger automatically. When 31 May approaches, the platform:

Auto-aggregates donations per donor per FY
Generates the CBDT-format CSV with zero manual data entry
Runs validation locally before you upload - flags PAN errors, duplicates, mode mismatches
Reconciles the generated CSV against your issued 80G receipts so totals always match
After you file, parses the downloaded 10BE batch and emails each donor automatically

Free to start; the full Compliance Autopilot is on the Pro plan (₹2,999/month).

Try Donateazy free → Validate your CSV (free tool)

FAQs

What is the Form 10BD due date for FY 2025-26?

31 May 2026. The deadline is annual - 31 May of the year following the relevant FY. No extension is typically granted.

Who must file Form 10BD?

Every fund, trust, institution, university, hospital, or other medical institution registered under Section 80G(5)(iv) that received any donation during the financial year.

What happens if I miss the 10BD deadline?

₹200/day late-filing fee under Section 234G (capped at total donation amount) plus possible Section 271K penalty (₹10K to ₹1L). Donors also cannot claim 80G without Form 10BE - which depends on 10BD being filed.

Can I file a revised Form 10BD?

Yes. Use the original Pre-Acknowledgement number on the revised CSV. The portal flags it as a correction return.

Is the aggregation rule for multiple donations from the same donor mandatory?

Yes. Per CBDT instruction, donations from the same donor (same PAN/ID) in the same FY must be aggregated into a single row.

Do I need to file 10BD if I received no donations?

No, but retain documentation showing zero receipts.

What is the difference between Form 10BD and Form 10BE?

10BD is the statement YOU file with the IT Department. 10BE is the certificate YOU issue to each donor (after 10BD is processed), which they use to claim 80G deduction.

Can a CA file 10BD on behalf of multiple NGOs?

Yes. Donateazy's CA portal lets one CA login bulk-prepare and submit 10BD across the entire client portfolio. See the For CAs page.

Skip the spreadsheets.

Donateazy generates 10BD-ready CSVs automatically from your donation ledger. Reconciled against receipts. Free to start.

Try Donateazy →