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August 21, 2026
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BySteffy A
Form 113 and Form 114: Statement and Donation Certificate
Introduction
Form 113 and Form 114 are part of the revised framework introduced under the Income-tax Act, 2025 for reporting eligible donations, including statements and donation certificates. Under this framework, Form 113 is used by eligible reporting entities to furnish details of donations received, while Form 114 is issued to donors as a certificate of donation.
The Income-tax Act, 2025 came into effect from 1 April 2026. From Tax Year 2026-27 onwards, Form 113 and Form 114 apply under the new framework, corresponding to the earlier Form 10BD and Form 10BE under the Income-tax Act, 1961. The new system is intended to maintain accurate donation records, improve reporting transparency, and help match donation details with eligible deduction claims made by donors. Organizations covered under the prescribed provisions should understand the filing requirements, due dates, and process for issuing Form 114 to ensure proper compliance.
What is Form 113 Under the Income tax Act 2025?
Form 113 of the Income-Tax Act, 2025 is a statement of particulars of donations received by a reporting person. It can also be used for furnishing a correction statement when information reported earlier needs to be corrected.
According to the Income Tax Department, registered non-profit organizations and persons listed in Schedule VII, Table Sl. No. 1, who are covered by the applicable provisions are required to furnish the statement.
The purpose of Form 113 filing is to report eligible donation details to the Income Tax Department so that donation information can be properly recorded and matched with the claims made by donors.
What is Form 114 Under the Income tax Act 2025?
Form 114 of the Income-Tax Act, 2025 is the certificate of donation that the donee provides to the donor.
It contains information relating to the institution, donor, and donation reported through Form 113. The Income Tax Department’s user manual states that after Form 113 is filed, the reporting entity can download and issue Form 114 certificates containing details such as the organization’s PAN, name, approval or registration information, donor particulars, and donation details.
Together, Form 113 and Form 114 provide a reporting trail for donations and can support the donor’s eligible tax deduction claim.
The transition to Form 113 and Form 114 under the Income-tax Act, 2025 has resulted in new numbering for these donation-related forms.
|
Particulars |
Earlier Framework |
New Framework |
|
Donation statement |
Form 10BD | Form 113 |
| Donation certificate | Form 10BE |
Form 114 |
|
Earlier rule |
Rule 18AB | Rule 190 |
| Main purpose | Reporting donations and issuing certificates |
Reporting donations and issuing certificates |
The official form mapping guide specifically identifies Form 113 as the corresponding form for Form 10BD and Form 114 as the corresponding form for Form 10BE.
Therefore, organizations familiar with Form 10BD and Form 10BE should understand the new form numbers and procedures applicable under the Income-tax Act, 2025.
Who is Required to File Form 113?
The filing requirement for Form 113 and Form 114 does not apply to every organization receiving donations.
Form 113 is required to be furnished by a registered non-profit organization or a person referred to in Schedule VII, Table Sl. No. 1, who is approved under Section 133(1)(b)(ii) of the Income-tax Act, 2025, where applicable.
Such eligible reporting persons must report the prescribed donor and donation particulars through Form 113 in accordance with the applicable rules.
Every reporting person covered by the relevant provisions is required to furnish a statement of particulars or correction statement for the applicable year, beginning from Tax Year 2026-27.
The form must also be verified by the person authorized to verify the return of income of the done.
Your existing section currently uses the broader wording “relevant approval provisions.
Details Required for Filing Form 113
Form 113 requires information relating to the reporting entity, donor, and donation. The exact details should always be entered according to the prescribed form and portal requirements.
The information may include:
- Identification details of the donor
- Name of the donor
- Amount of donation
- Nature or type of donation
- Mode of receipt
- Relevant approval or registration details
- Details relating to the reporting organization
The Income Tax Department’s current filing manual also provides identification options such as PAN, passport number, elector’s photo identity number and foreign tax identification number, depending on the donor and applicable circumstances.
Accuracy is important because Form 113 and Form 114 are directly linked, and the information reported in Form 113 forms the basis of the donation certificate.
Due Date for Filing Form 113 and Issuing Form 114
Form 113 must be furnished on or before 31 May immediately following the financial year in which the donation was received. The corresponding Form 114 certificate must also be furnished to the donor by the same date. Eligible organizations should maintain complete and accurate donation records to ensure both requirements are completed within the prescribed timeline.
How to File Form 113 Online?
Form 113 filing is completed electronically through the Income Tax e-Filing portal.
The general process is as follows:
- Log in to the Income Tax e-Filing portal using the registered user ID and password.
- Go to e-File > Income Tax Forms > File Income Tax Forms.
- Select the tab for forms under the Income-tax Act, 2025.
- Search for Form 113 and select the filing option.
- Select the relevant filing type and tax year.
- Enter or upload the prescribed donor and donation details.
- Review the information carefully.
- Verify and submit the form using the applicable verification method.
The portal manual also allows bulk donation information to be uploaded using the prescribed CSV format.
How is Form 114 Issued to the Donor?
After successful filing of Form 113, the reporting organization can access the corresponding Form 114 certificate through the e-Filing portal.
For system-generated certificates, the Income Tax Department states that Form 114 will generally be available for download within 24 hours from the filing of Form 113. The reporting entity can download the certificates and provide them to the respective donors.
The portal also provides a Pre-Acknowledgement Number mechanism for specified manual donation certificate workflows.
Professional Support for Form 113 and Form 114 Filing
Ebizfiling can assist NGOs, charitable organizations, and other eligible entities with donation-related tax compliance, including 80G Registration, 12A Registration, NGO compliance, and income tax filing support.
Our professionals can help organizations understand the reporting requirements connected with Form 113 and Form 114, organize donor and donation records, and reduce errors while completing the applicable compliance process. Ebizfiling can also support organizations with related registrations and ongoing tax compliance so that their donation records and statutory filings remain properly maintained.
If your organization is applying for 80G Registration or needs assistance with NGO tax compliance, Ebizfiling can provide professional support based on the applicable requirements.
Conclusion
Form 113 and Form 114 form an important part of the donation reporting framework under the Income-tax Act, 2025. Form 113 replaces the earlier Form 10BD for reporting donation particulars, while Form 114 replaces Form 10BE as the certificate issued to donors. Eligible organizations should maintain accurate donor records, file Form 113 within the prescribed deadline, and ensure that the corresponding Form 114 certificates are issued correctly. Timely and accurate compliance not only helps the organization meet its reporting obligations but also enables eligible donors to substantiate their deduction claims properly.
Frequently Asked Questions on Form 113 and Form 114
1. Can multiple Form 113 statements be filed for the same tax year?
Yes. Multiple original Form 113 statements can be filed for the same tax year to report additional donations. However, previously reported entries should not be included again. If duplicate entries are reported accidentally, a revised Form 113 can be filed to correct them.
2. Can a correction statement be filed after Form 113 filing?
Yes. Form 113 can be filed as a correction statement when donor or donation information reported earlier needs to be revised or corrected. However, a revised Form 113 cannot be used to add new donation entries. If additional donations need to be reported for the same tax year, another original Form 113 must be filed containing only those additional entries.
3. Is an active PAN mandatory for filing Form 113?
Yes. The reporting entity must be registered on the Income Tax e-Filing portal and have an active PAN and valid login credentials. Form 113 can be verified through EVC or DSC, as applicable.
4. Is PAN the only identification document allowed for donors in Form 113?
No. While PAN is one of the permitted identification options, Form 113 also allows prescribed identification details such as a passport number, elector’s photo identity number, or tax identification number of the country where the donor resides, depending on the circumstances.
5. Can Form 113 be filed offline?
No. Form 113 filing is completed electronically through the Income Tax e-Filing portal. The reporting person must submit and verify the statement online using the applicable electronic verification method.
6. What is a Pre-Acknowledgement Number in Form 113 and Form 114 compliance?
A Pre-Acknowledgement Number, or Pre-ARN, is a unique number that can be generated for issuing manual donation certificates to donors. A reporting person can generate up to 1,000 Pre-ARNs without first filing Form 113. After the generated Pre-ARNs are consumed and reported through Form 113, another set of Pre-ARNs can be generated. Details of certificates issued using these numbers must subsequently be reported in Form 113.
7. Can a Pre-Acknowledgement Number be generated after the tax year has ended?
No. A Pre-ARN can only be generated during the same tax year for which the donation statement is being filed. Once that tax year ends on 31 March, the portal does not permit the generation of Pre-ARNs for that completed year.
8. How many donation records can be uploaded in one Form 113 CSV file?
The Income Tax Department’s current Form 113 user manual allows a maximum of 25,000 rows in one CSV file. If an organization needs to report more records, it can file another original Form 113 containing only the additional entries.
9. When does the Form 114 certificate become available after filing Form 113?
After successful filing of Form 113, a system-generated Form 114 certificate is generally made available for download within 24 hours. The reporting entity can download the Form 114 PDFs and issue them to the respective donors.
10. Does receiving Form 114 automatically guarantee a tax deduction to the donor?
Form 114 serves as the official donation certificate and supports the donor’s eligible deduction claim. However, the donor must still satisfy the applicable conditions under the Income-tax Act, 2025 for claiming the deduction in the income-tax return. Form 113 and Form 114 primarily help report, verify, and match the donation with the donor’s claim.
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