Form 10BD and Section 80G: Key Differences and New 2026 Rules

Introduction

Form 10BD and Section 80G relate to charitable donations and tax deductions but serve different purposes. Under the earlier Income-tax Act, 1961, Form 10BD was filed by eligible organizations to report donations, while Form 10BE was issued to donors. From 1 April 2026, the corresponding donation-reporting framework operates through Form 113 and Form 114 under the Income-tax Act, 2025 and Income-tax Rules, 2026, while the related deduction provisions are covered under Section 133.

In this blog, we will explain the key differences between Form 10BD and Section 80G, their purpose, filing requirements, and the latest changes under the Income-tax Act, 2025.

What is Form 10BD?

Form 10BD was a statement of donations required to be filed by eligible trusts, NGOs, institutions, and other reporting entities under the earlier Income-tax Act, 1961 framework.

Its purpose was to provide the Income Tax Department with details of donations received and information relating to the respective donors. Form 10BD was required to be filed electronically. If no donation was received during the relevant financial year, Form 10BD was not required to be filed.

The Form 10BD due date was 31 May immediately following the end of the financial year in which the donation was received. After filing Form 10BD, the organization was required to issue Form 10BE to eligible donors by the same date.

Therefore, Form 10BD was not a certificate furnished to the donor. It was primarily a donation reporting statement filed by the organization.

What is Section 80G?

Section 80G allowed taxpayers to claim deductions for donations made to specified funds, charitable institutions, and other eligible organizations, subject to prescribed conditions.

Under the earlier framework, a donor generally received a Form 10BE certificate from the eligible organization after the organization reported the donation through Form 10BD.

From 1 April 2026, the corresponding deduction provisions are contained in Section 133 of the Income-tax Act, 2025. Section 133 provides a 100% deduction for certain specified donations and a 50% deduction for certain other eligible donations, subject to the prescribed conditions, limits, and applicable adjusted gross total income restrictions.

What is Form 10BE?

Form 10BE was the donation certificate issued to donors under the earlier framework.

Once an eligible organization filed Form 10BD, it could generate Form 10BE containing details of the organization, donor, and donation. The certificate helped the donor support the deduction claimed for an eligible donation.

The due date for issuing the Form 10BE certificate was 31 May immediately following the financial year in which the donation was received.

This distinction is important because Form 10BD was filed by the organization, while Form 10BE was issued to the donor.

Difference Between Form 10BD and Section 80G

Form 10BD and Section 80G are not two alternative forms serving the same purpose. Form 10BD was a reporting statement, whereas Section 80G dealt with tax deductions available on eligible donations.

Form 10BD and Form 10BE Under the New 2026 Rules

An important update applies from 1 April 2026. The Income-tax Act, 2025, came into force from this date and introduced new numbering for several forms and provisions. Organizations familiar with Form 10BD and Section 80G should understand how the new framework changes donation reporting and deduction-related compliance.

Under the Income-tax Rules, 2026:

Form 113 and Form 114 are prescribed under Section 354(1) of the Income-tax Act, 2025, while the tax deduction available to eligible donors is governed by Section 133.

• Form 10BD is now Form 113
• Form 10BE is now Form 114
• Form 113 is the statement containing details of donations received by a registered non-profit organization.
• Form 114 is the donation certificate for the donor.
• Form 113 must be filed before 31 May of the following tax year following the relevant financial year. Form 114 is the donation certificate furnished to donors under the new framework. It is generally generated based on donation details reported through Form 113, subject to the prescribed filing mechanism.

Form 113 is required to be submitted electronically through the Income Tax e-Filing portal.

How Do Form 10BD and Section 80G Work Together?

Donors do not have to choose between Form 10BD and Section 80G.

Under the earlier system, an eligible organization receiving donations reported them through Form 10BD. After filing Form 10BD, the organization issued Form 10BE to the donor. The donor could then use the relevant donation details while claiming the applicable tax deduction.

Under the current system from 1 April 2026, registered non-profit organizations report eligible donations through Form 113, and the corresponding donation certificate is provided through Form 114.

For donations covered by Section 133 of the Income-tax Act, 2025, the donor’s deduction claim for donations to specified eligible institutions is linked to the donation information furnished by the institution to the prescribed authority.

Donors should therefore verify that the organization is eligible for the relevant deduction and ensure that their donation details are correctly reported.

Important Point About Cash Donations

Under the current Section 133, a deduction for a donation exceeding ₹2,000 is allowed only when the payment is made through a mode other than cash.

Therefore, donors making larger contributions should use an eligible non-cash payment method if they intend to claim the applicable tax deduction.

Ebizfiling Support for NGO Donation Reporting

Ebizfiling helps NGOs, trusts, and charitable organizations manage donation-related compliance with expert support.

• Form 113 Filing: Assistance with reporting donation and donor details under the current framework.
• Form 114 Support: Guidance for generating and furnishing donation certificates to donors.
• Legacy Form 10BD and 10BE Support: Help with earlier-period donation reporting and related correction requirements.
• NGO Compliance: Support with donation reporting, documentation, registration-related requirements, and applicable tax compliance.

Ebizfiling helps organizations understand both earlier Form 10BD and Section 80G requirements and the applicable compliance framework under the new rules.

Conclusion

The key difference between Form 10BD and Section 80G lies in their purpose. Form 10BD was used by eligible charitable organizations to report donations, while Section 80G dealt with tax deductions available to donors, and Form 10BE was the certificate issued to them. From 1 April 2026, Form 10BD and Form 10BE have been replaced by Form 113 and Form 114, while the related deduction provisions are now covered under Section 133 of the Income-tax Act, 2025. Understanding these changes helps organizations report donations correctly and donors claim eligible tax benefits.

Frequently Asked Questions