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Direct Tax

Form 10BD & 10BE — Donor Certificate Compliance

Form 10BD donor statement (annual, due 31 May) and Form 10BE donor certificates for NGOs with 80G approval — PAN-linked donor details, donation amount, and UDIN-certified certificate issuance.

Reviewed by CA Harun Raaj, ICAI Reg. No. 238303·Last reviewed:
Discuss with usTypical timelineForm 10BD & 10BE — Donor Certificate Compliance

Form 10BD donor statement (annual, due 31 May) and Form 10BE donor certificates for NGOs with 80G approval — PAN-linked donor details and UDIN-certified issuance.

What is included
  • • Donor database reconciliation with PAN validation
  • • Form 10BD preparation and filing by 31 May
  • • Form 10BE certificate issuance with UDIN for every donor
  • • Verification of the 80G ceiling and eligible-donation computation
  • • Year-round certificate re-issue and donor queries
Documents required
  • • Certificate of Incorporation
  • • Entity PAN Card
  • • MOA & AOA
  • • Trust Deed / Society Rules / Memorandum
  • • Registration Certificate (12A / 80G / Section 8)
Government fees

See the fee table below for the statutory filing charge and common delay logic.

Legal basis
  • • Section 80G(5)(viii) of the Income-tax Act 1961
  • • Form 10BD (annual donor statement)
  • • Form 10BE (donor certificate)
  • • Section 234G (fee for delayed furnishing)
Not included in this service
  • ✕The 80G approval itself — a separate registration engagement
  • ✕The Form 10B / 10BB audit — separate
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Process

How the service works

The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.

Step 1Reconcile

Reconcile the donor base

We reconcile every donation received against the donor PAN and the 80G-eligible donation computation.

Step 2File

File Form 10BD

We prepare and file the annual donor statement Form 10BD by 31 May on the income tax portal.

Step 3Certificates

Issue Form 10BE certificates

We issue the UDIN-certified Form 10BE certificates each donor needs to claim the deduction.

Step 4Close

Close the cycle

We confirm the statement-to-certificate match and handle donor queries and re-issues through the year.

AEO summary

Every 80G-approved NGO files Form 10BD (the annual donor statement) by 31 May and issues Form 10BE certificates to each donor. We reconcile the donor base, file the statement, and issue the certificates with UDINs.

The donor deduction depends on this filing

A donor’s Section 80G deduction depends on two documents the NGO produces: the Form 10BD annual statement filed with the department, and the Form 10BE certificate issued to the donor. If the certificate is not issued, the donor cannot claim — and the NGO loses the goodwill the approval was meant to create.

The statement is filed by 31 May; the certificates carry UDINs and are issued from the same reconciled data. One database, two outputs, one deadline.

  • • Form 10BD due 31 May (Section 80G(5)(viii))
  • • Form 10BE certificate for each donor
  • • ₹200/day fee for late 10BD (Section 234G)

Reconciliation is the whole job

The failure mode in 10BD compliance is not the filing — it is the mismatch between the receipts, the register, and the certificates. Donors change PANs, receipts get split, and the statement is filed with numbers the certificates do not match.

We run the cycle from a reconciled donor base — every rupee traceable from receipt to register to certificate — so the statement and the certificates agree by construction.

  • • PAN-validated donor base
  • • Statement and certificates from the same data
  • • UDIN-certified issuance

Government fees

Fee breakdown

ItemFeeNotes
Form 10BD filingNilNo government fee applies; a fee of ₹200 per day applies for delayed furnishing of Form 10BD under Section 234G.

Timeline

Typical turnaround

Typical timeline usually means a 1–2 weeks turnaround, assuming documents are complete and any board or shareholder approvals are already in place.

Pricing note

There is no fixed government fee profile until the engagement scope is confirmed; the professional fee is quoted after the document review.

Related services

Keep the company moving

12A & 80G Registration

The 80G approval that makes the 10BD / 10BE cycle mandatory

Form 10B / 10BB Audit

The annual audit report the same entity files

NGO Project Accounting

Fund-wise books that reconcile to the donor statement

FAQ

Frequently asked questions

What is the due date for Form 10BD?
Form 10BD, the annual statement of donations, is due by 31 May following the end of the financial year (Section 80G(5)(viii)).
What is the penalty for late filing?
Delayed furnishing of Form 10BD attracts a fee of ₹200 per day of delay under Section 234G of the Income-tax Act.
What is the difference between 10BD and 10BE?
Form 10BD is the annual consolidated statement of donations filed by the NGO. Form 10BE is the individual certificate issued to each donor, which the donor uses to claim the deduction under Section 80G.
What should you send us before we start?
The donation register and receipts for the year, the donor PAN list, the bank statements, and the 80G approval order. That is enough for us to reconcile, file 10BD, and issue 10BE.

Canonical reference: https://www.pvtltd.co/services/form-10bd-10be-donor

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