{"id":57319,"date":"2025-07-02T17:52:39","date_gmt":"2025-07-02T12:22:39","guid":{"rendered":"https:\/\/www.equentis.com\/blog\/?p=57319"},"modified":"2025-07-02T17:52:43","modified_gmt":"2025-07-02T12:22:43","slug":"form-10be-of-income-tax-act","status":"publish","type":"post","link":"https:\/\/www.equentis.com\/blog\/form-10be-of-income-tax-act\/","title":{"rendered":"Form 10BE of Income Tax Act: Claiming Donation Deductions under 80G"},"content":{"rendered":"
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Introduction<\/h2>\n\n\n\n

What is Form 10BE?<\/h3>\n\n\n\n

Form 10BE of Income Tax Act is a certificate issued by charitable institutions or NGOs to donors, confirming that a donation was received and qualifies for tax deduction under the Income Tax Act. <\/p>\n\n\n\n

It is necessary when someone wants to claim deductions under Section 80G (old tax regime<\/a>) or Section 35 (under the old tax regime and conditionally under the new regime).<\/p>\n\n\n\n

Why Form 10BE is Important for Donors and NGOs<\/h3>\n\n\n\n

Donors who want tax relief on their contributions must show proof. That\u2019s where donation Form 10BE comes in; it serves as valid documentation for deductions in your ITR.<\/p>\n\n\n\n

Who Needs to Issue Form 10BE?<\/h2>\n\n\n\n

Eligibility Criteria for Trusts, Societies, and Institutions<\/h3>\n\n\n\n

Any trust, NGO, society, or Section 8 company that is approved under Section 80G or Section 35 and receives eligible donations must issue Form 10BE of Income Tax to its donors.<\/p>\n\n\n\n

Earlier, donors could claim deductions based on the donation receipt alone. However, under the updated rules, institutions are now required to submit Form 10BD, a detailed statement of donations, to the Income Tax Department and issue a donation Form 10BE to the individual donor.<\/p>\n\n\n\n

Relation with Section 80G and Section 35 Deduction Claims<\/h3>\n\n\n\n

To claim tax deductions under Section 80G or Section 35, donors must now obtain Form 10BE income tax from the organisation they\u2019ve contributed to; mere donation receipts are no longer accepted. The deadline to receive this form from the donee organisation is May 31 of the assessment year.<\/p>\n\n\n\n

This change was made to improve transparency and also help charitable organisations stay compliant while reinforcing donor trust. It\u2019s a must-have, especially if you’re learning how to file ITR online<\/a> and looking to report deductions accurately.<\/p>\n\n\n\n

Purpose of Filing and Issuing Form 10BE<\/h2>\n\n\n\n

Certification of Donations Received<\/h3>\n\n\n\n

Form 10BE income tax is issued to confirm that your organisation received a donation, the donor\u2019s PAN was recorded, and the funds will be used for approved purposes.<\/p>\n\n\n\n

Supporting Donors in Claiming Tax Benefits<\/h3>\n\n\n\n

This form supports donors during tax filing. Whether you’re filing under the old tax regime<\/em> or the new, Form 10BE ensures the deduction is recognised by the tax department.<\/p>\n\n\n\n

Details Contained in Form 10BE<\/h2>\n\n\n\n

Donor\u2019s Name, PAN, and Donation Amount<\/h3>\n\n\n\n

Form 10BE of Income Tax Act serves as a donation certificate that helps both donors and tax authorities track contributions clearly. It includes the donor\u2019s full name, Permanent Account Number (PAN), and address. Along with this, it records the total donation amount, type of donation (corpus, specific grants, general), and how the donation was made, whether through bank transfer, cheque, UPI, or cash.<\/p>\n\n\n\n

The donation Form 10BE also captures the financial year in which the donation was received and the eligible section under which the donor can claim tax benefits, such as Section 80G(5)(vi) or various clauses under Section 35.<\/p>\n\n\n\n

Institution Details and Unique Registration Number (URN)<\/h3>\n\n\n\n

The certificate includes the charitable institution\u2019s name, PAN, address, and approval number and date under the relevant tax section. It also mentions the Unique Registration Number (URN) of the trust or institution, which confirms that it is validly registered to issue such certificates.<\/p>\n\n\n\n

In addition, a Unique Identification Number (UIN) is generated for each donation, which strengthens the traceability of contributions and adds a layer of transparency for tax assessments.<\/p>\n\n\n\n

Step-by-Step Process to Generate and Issue Form 10BE<\/h2>\n\n\n\n

Timeline and Due Date for Issuance<\/h3>\n\n\n\n

If you\u2019re managing a registered charitable institution or trust, issuing Form 10BE of Income Tax Act is an annual obligation. This certificate must be generated and issued to donors by May 31 of the assessment year following the financial year in which the donation was received.<\/p>\n\n\n\n

How to Generate Form 10BE Through the Income Tax Portal<\/h3>\n\n\n\n

To generate donation Form 10BE, your institution must first submit Form 10BD, which records all donation details. Here’s a simplified process:<\/p>\n\n\n\n