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Form 10BD: Mandatory Donor Reporting

NGO Form 10BD - donor reporting requirements above ₹50,000. How to file.

GetYourCA Team
2 April 2026·Updated 2 April 20261 min read12.5K views
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Form 10BD: Donor Reporting#

When Required#

  • Donation above ₹50,000
  • Cash or digital
  • From single donor
  • In previous FY

What to Report#

  • Donor name
  • PAN (if available)
  • Donation amount
  • Mode of donation
  • Date received

Exclusions#

  • Government grants
  • Foreign contribution (separate)
  • Anonymous (taxed differently)

How to File#

  1. Aggregate donations
  2. Check threshold
  3. Prepare report
  4. File in income tax portal
  5. Issue Form 10BE to donors

Due Date#

  • 31st October (following FY)
  • With income tax return

Penalties#

  • Late: ₹10,000
  • False reporting: Penalty + prosecution

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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