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Statement and Certificate of donations - New rules from 1st April 2021

Updated: Jun 4, 2021

The Central Board of Direct Taxes, on the 26th of March 2021, notified the much-awaited forms, procedures, and required list of documents for organisations who are holding registration under section 12A/12AA/10(23)/35/80G(5).

The Income-tax (6th Amendment) Rules, 2021 shall come into force from 1st April 2021.

Apart from the re-validation of 12A/12AA and 80G which is detailed out in the previous blog post, all charitable institutions must file Form 10BDStatement of donations and issues Form 10BECertificate of donation to the donors.

In these forms, it is mandatory to state the Unique Identification Number of the donor. The following may also be used as “Unique identification number of the donor”:

If available, mandatory

  1. PAN

  2. Aadhaar Number

If either of the above is not available, then

  1. Taxpayer Identification Number of the country where the person resides

  2. Passport number

  3. Elector’s photo identity number

  4. Driving License number

  5. Ration card number

The address and contact details of the reporting person filing the statement, as per the latest Income Tax Return filed by the reporting person, will be displayed on the screen and if there is a change, the reporting person will be provided an option to change the details.

Form 10BD and Form 10BE shall be furnished on or before the 31st May, immediately following the financial year in which the donation is received.”. Example: For the financial year 2021-22, the due date for filing these forms will be May 31st, 2022.

There is a penal provision for non-furnishing of Form 10BD by May 31st of each year. For delay in submission of Form 10BD and/ or Form 10BE, late fees under section 234G of the Act @ Rs. 200 per day and penalty (Rs. 10,000 to Rs. 1,00,000) under section 271K of the Act, will be levied.

To read the actual notification and the details of other particulars of the form, please click here

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