LEGAL CONSULTANT
NGO Donation Reporting & Donor Certificates
Donation reporting should be built from clean donor records, bank receipts and the tax rules applicable to the relevant tax year. Under the Income-tax Act, 2025 form mapping published by the Income Tax Department, current Form 113 corresponds to the earlier Form 10BD statement/correction statement and Form 114 corresponds to the earlier Form 10BE donation certificate. Verify the live due date and filing conditions for the applicable year before submission.
Current form mapping: Form 113 = donation statement / correction statement (earlier 10BD); Form 114 = donation certificate (earlier 10BE). Earlier-period records may still use the old form names.
Keep these records
- Donor name and prescribed identification details
- Donation date and amount
- Mode of receipt / bank reference
- Purpose / corpus status where relevant
- Receipt number and internal ledger mapping
- Tax approval / URN details applicable to the organisation
- Corrections / cancellations, if any
- Copies of donor certificates / acknowledgements issued
Quality checks before filing
- Reconcile the donor register to bank and books.
- Remove duplicates and correct identity mismatches.
- Separate donations that are not eligible for donor deduction where required.
- Verify the organisation’s approval status for the relevant period.
- Use the form prescribed for the applicable tax year and preserve the acknowledgement.