{"id":37179,"date":"2022-05-24T16:17:32","date_gmt":"2022-05-24T10:47:32","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=37179"},"modified":"2024-06-03T12:26:55","modified_gmt":"2024-06-03T06:56:55","slug":"procedure-for-filing-form-10bd-statement-of-donations","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/procedure-for-filing-form-10bd-statement-of-donations\/","title":{"rendered":"Procedure for Filing Form 10BD- Statement of Donations"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-37185 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Procedure-for-Filing-Form-10BD-Statement-of-Donations-1.png\" alt=\"Procedure for Filing Form 10BD- Statement of Donations\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Procedure-for-Filing-Form-10BD-Statement-of-Donations-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Procedure-for-Filing-Form-10BD-Statement-of-Donations-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Procedure-for-Filing-Form-10BD-Statement-of-Donations-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Procedure-for-Filing-Form-10BD-Statement-of-Donations-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Procedure-for-Filing-Form-10BD-Statement-of-Donations-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/05\/Procedure-for-Filing-Form-10BD-Statement-of-Donations-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">The new rule 18AB of Income Tax Rules applies to all those bodies having approval under sections 80G and 35(1) of the <\/span><span style=\"font-weight: 400;\">Income Tax Act, 1961<\/span><span style=\"font-weight: 400;\">. These section allows tax deductions for donors. The filing of a Statement of Donations received during the previous financial year (in Form 10BD) is mandatory by the income tax department. In this particular blog, we will talk about the various Procedure for Filing Form 10BD.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content<\/b><\/p>\n<ul>\n<li><a href=\"#What\">What is Section 80G and 35(1)?<\/a><\/li>\n<li><a href=\"#Filing\">Filing of Statement of Donations &#8211; Form 10BD<\/a><\/li>\n<li><a href=\"#Necessary\">Necessary Documents and Details<\/a><\/li>\n<li><a href=\"#Procedure\">Procedure for filing form 10BD<\/a><\/li>\n<li><a href=\"#Certificate\">Certificate of Donation in Form 10BE<\/a><\/li>\n<li><a href=\"#Penalty\">Penalty for not filing<\/a><\/li>\n<li><a href=\"#Conclusion\">Conclusion<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"What\"><b>What is Section 80G and 35(1)?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">According to section 80G of the Income Tax Act 1961, the contributions made to certain charitable organizations and relief funds can be asked for a deduction. Under this section, all the donations are not eligible for deduction only donations made to recommended funds qualify as a deduction.\u00a0however, any taxpayer whether it be individuals, companies, firms or any other person can claim for deduction.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to the implementation of the amendments to the Income Tax Act 1961, the process for availing tax deductions under Section 80G on donations made to <\/span><a href=\"https:\/\/www.cagmc.com\/ngo-registration\/\"><span style=\"font-weight: 400;\">NGOs<\/span><\/a><span style=\"font-weight: 400;\"> has changed.\u00a0This change started from the current financial year which is FY 2022-23.<\/span><\/p>\n<p><span id=\"Filing\" style=\"font-weight: 400;\">Section 35(1) talks about the expenditure on scientific research. Under this section, any expenditure (not being like capital expenditure) put out or; spent on scientific research related to the business.<\/span><\/p>\n<h2><b>Filing of Statement of Donations &#8211; Form 10BD<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Statement of donation contains details of donations got in a particular financial year. The filing of the statement of donations got in a financial year shall be done by 31st May, immediately following the financial year in which the donation is received.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The new rule 18AB of income tax rules helps the execution of such a mechanism. Following are the point mentioned in the rule:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The statement of particulars needs to be provided by any research association, university, college or other institution or company or fund under the:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">section 80G sub-section (5) Clause (vii); or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">section 35 sub-section (1A) clause (i)<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Statement of donation shall be provided in respect of each financial year beginning with the financial year 2021-2022, on or before 31st May in the subsequent year.<\/span><\/li>\n<\/ul>\n<p><span id=\"Specified\" style=\"font-weight: 400;\">Previously, the donor only had to provide the receipt got from the NGO as proof of donation. But, from FY22-23, the burden of submission is now shifting to the NGOs (charitable organizations). Now, these organization needs to file a Statement of Donations in Form 10BD by 31st May of each financial year. They will also have to provide the donor in the form of a consolidated Donation Receipt in Form 10BE (downloaded from the Income Tax portal).<\/span><\/p>\n<h2><b>Specified institutions and funds covered under the compliance<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The specified institutions and funds covered under the compliance are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Section 80G sub-section (5) Clause (vii); or<\/span><\/li>\n<li id=\"Necessary\">Section 35 sub-section (1A) clause (i)<\/li>\n<\/ul>\n<h2><b>Necessary Documents and Details<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Following are the necessary documents and details for filing form 10BD:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name of Donor*<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address of the Donor<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ID and ID Proof (PAN or Aadhar or Passport or Driving License) of donor<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuing date of the above ID by the capable authority<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Type of Donation like Corpus, Specific\/Restricted Grant, etc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mode of Receipts like Cash, cheque, Electronic, or any other mode<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amount (In INR).<\/span><\/li>\n<\/ul>\n<p><span id=\"Procedure\" style=\"font-weight: 400;\">*Donor comprises Individual Indians, NRI, OCI, Foreigner, <\/span><span style=\"font-weight: 400;\">Company<\/span><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.cagmc.com\/partnership-registration\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Partnership<\/span><\/a><span style=\"font-weight: 400;\"> Firms, <\/span><a href=\"https:\/\/www.cagmc.com\/llp-registration\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">LLPs<\/span><\/a><span style=\"font-weight: 400;\"> and many more.<\/span><\/p>\n<h2><b>Procedure for filing form 10BD<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The procedure for filing form 10BD should be handled by an experienced professional accountant of the organization or by a Chartered Accountant \/ Auditor. Following is the process to file a statement of donation:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Access the <a href=\"https:\/\/eportal.incometax.gov.in\/iec\/foservices\/#\/login\" target=\"_blank\" rel=\"noopener\">Income Tax Portal<\/a> using the organisation\u2019s Income Tax Login ID and Password which is used for filing Income tax returns;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Now form 10BD is available online under the tab \u201cE-File\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Click on \u201cIncome Tax Forms\u201d under e-file and search for Form 10BD<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using \u201cDownload Template\u201d in Part B of the form download format of the details which as to be filled<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The template will be in excel format<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Write the details of the donor in the \u201cRequirement\u201d section<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Then save the excel file and converted it to a .csv file online through an external portal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Download the converted file and upload it again on the link on the Form 10BD<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If any errors occur in the form, then they will be specified in Part B Online Form<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Preview and verify the form online after this the submission will be complete.<\/span><\/li>\n<\/ul>\n<h3><b>E-verification of Form 10BD is compulsory either through DSC or EVC-4.<\/b><\/h3>\n<p><span id=\"Certificate\" style=\"font-weight: 400;\">It is important to confirm the details of the Principal officer or Authorised Signatory are up to date in the \u2018My Profile\u2019 before Submitting the form. Further, it is also important to confirm that the <a href=\"https:\/\/www.cagmc.com\/what-is-digital-signature-certificate\/\">DSC<\/a> of the principal officer or authorized signatory is registered or not before submitting the form.<\/span><\/p>\n<h2><b>Certificate of Donation in Form 10BE<\/b><\/h2>\n<p><span id=\"Penalty\" style=\"font-weight: 400;\">After filing of Statement of Donations in Form 10BD, make sure to download and issue a Certificate of Donations in Form 10BE. Because this certificate comprises information about the charitable organizations like the name and <a href=\"https:\/\/www.cagmc.com\/how-to-apply-for-instant-pan-card\/\">PAN<\/a> of the NGOs, approval numbers under sections 80G &amp; 35(1) of the income tax Act, along with details of the donor and donation.<\/span><\/p>\n<h2><b>Penalty for not filing<\/b><\/h2>\n<p><span id=\"Conclusion\" style=\"font-weight: 400;\">All the organizations must file Form 10BD. In the case of failure, they have to pay a fine of Rs.200\/- per day of delay under section 234G. Further, failure to file such a statement will have to pay penalty mentioned under section271K, which shall not be less than Rs. 10,000\/- and more than Rs.1,00,000\/-.<\/span><\/p>\n<h2><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Therefore, it is clear that previously the donor only had to provide the receipt got from the NGO as proof of donation. But, from FY22-23, the burden of submission is now shifting to the NGOs (charitable organizations). Now, these organization needs to file a Statement of Donations in Form 10BD by 31st May of each financial year. \u00a0So, in my opinion, such organizations shall maintain a donor register and capture all the details all through the year to simplify the ease of filing this form year after year.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The new rule 18AB of Income Tax Rules applies to all those bodies having approval under sections 80G and 35(1) [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":37185,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Procedure for Filing Form 10BD- Statement of Donations<\/title>\n<meta name=\"description\" content=\"In this article we will discuss about Procedure for Filing Form 10BD- Statement of Donations. 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