Compliance guide for 80G-approved trusts
Form 10BE and Form 10BD, explained for trusts
If your trust is approved under Section 80G, your donors' tax deduction depends on the donation data you keep all year. Here is how the two forms fit together and exactly what to record with every donation.
How the two forms fit together
Form 10BD — the statement
The institution files a statement of all donations received during the financial year with the Income Tax Department, donor by donor.
Form 10BE — the certificate
Generated from that filing and issued to each donor. The donor attaches it when claiming the 80G deduction.
Deadlines and portal steps change from year to year — confirm the current dates with your chartered accountant or on the Income Tax e-filing portal before you file.
Donor details to capture with every donation
- Donor name, exactly as on their identification
- Donor address
- Identification type and number — PAN or Aadhaar
- Donation amount and the date it was received
- Mode of receipt — cash, UPI, bank transfer, cheque or card
- Type of donation — corpus, specific grant or other
- Whether the donation is eligible for the 80G deduction
Five mistakes that cause a re-filing
- Collecting donor PAN only at the end of the year, when donors are hard to reach
- Recording the same donor under different spellings across events
- Mixing corpus donations with general donations in one register
- Losing the mode of receipt for cash donations recorded weeks later
- No single export of the year's donations when the accountant asks for it
Keep the data filing-ready all year
In Utsav Seva every donation is stored with the donor's name, contact, address, amount, date and payment mode, and the donor gets a numbered receipt on WhatsApp at the moment they give. When filing time comes, export the year's donations to CSV and hand it to your accountant.
Frequently asked questions
What is Form 10BE?
Form 10BE is the certificate of donation that an 80G-approved institution issues to each donor. It confirms the donation the institution has already reported to the Income Tax Department in Form 10BD, and the donor uses it to claim the 80G deduction.
What is the difference between Form 10BD and Form 10BE?
Form 10BD is the statement of all donations the institution files with the Income Tax Department. Form 10BE is the certificate generated from that filing and given to each donor.
Is a normal donation receipt enough for 80G?
A receipt is the immediate acknowledgement, but a donor claiming the deduction needs the Form 10BE certificate issued after the institution files Form 10BD. Keep accurate donor details all year so the filing is straightforward.
What donor details do we need to keep?
Donor name, address, the donation amount and mode, the type of donation, and a valid identification number such as PAN or Aadhaar. Missing identification is the most common reason a filing has to be corrected.
Does Utsav Seva file Form 10BD for us?
Utsav Seva keeps every donation with the donor details, amount, date and mode in one place and exports them to CSV, so your accountant can prepare the Form 10BD filing without rebuilding the data from registers. The filing itself is done on the Income Tax portal.
This guide is general information, not tax advice. Confirm requirements and deadlines with a qualified chartered accountant.