10BE Certificate: Complete Guide for NGOs & Donors
The article is based on the Income Tax Department's current Form 10BD/10BE guidance. Note that the Income Tax Department has also published new-form references under the Income Tax Act, 2025, so the applicable form terminology should be checked for the relevant tax year
10BE Certificate: Complete Guide for Donors and NGOs
If you donate to a charitable organisation or NGO in India and want to claim an eligible deduction for your donation under Section 80G, you may come across the term Form 10BE.
Form 10BE is the Certificate of Donation issued by an eligible charitable organisation to its donors. It contains important details about the donor, the donation and the organisation receiving the donation.
For NGOs, Form 10BE is part of the donation reporting process along with Form 10BD. Understanding how these forms work can help both NGOs and donors maintain accurate donation and tax records.
What is Form 10BE?
Form 10BE is a certificate of donation that an eligible trust, institution or NGO provides to a donor for donations that are reported for tax deduction purposes.
The certificate contains information such as the NGO's name and PAN, relevant approval details, donor information and details of the donation.
The Income Tax Department's guidance states that after filing the statement of donations in Form 10BD, the reporting entity must download and issue Form 10BE to donors.
Why is Form 10BE important?
Form 10BE helps connect the donation reported by an eligible organisation with the donor's tax records.
For a donor, it provides an official certificate containing the details of the donation that may be relevant when claiming an eligible deduction in the income-tax return.
For an NGO, accurate reporting is important because the donation information submitted to the Income Tax Department needs to correspond with the certificates issued to donors.
Form 10BD vs Form 10BE
| Form | Purpose | Who is responsible? |
|---|---|---|
| Form 10BD | Statement containing details of donations received during the financial year | Eligible NGO / trust / institution |
| Form 10BE | Certificate of donation issued to the donor | Eligible NGO / trust / institution |
In simple terms, 10BD is the donation statement filed with the Income Tax Department, while 10BE is the donation certificate provided to the donor.
The Income Tax Department states that Form 10BD is mandatory for eligible reporting entities and that Form 10BE is issued after the donation statement has been filed.
Who needs to issue Form 10BE?
Eligible trusts, institutions and NGOs that are required to report donations under the applicable provisions need to follow the Form 10BD and Form 10BE process.
The Income Tax Department specifically states that Form 10BD is required to be furnished by a trust, institution or NGO approved under Section 80G for applicable donations.
What information is included in Form 10BE?
Form 10BE contains important information relating to both the donor and the organisation receiving the donation.
Depending on the applicable requirements, the certificate includes information such as:
- Name and PAN of the NGO or institution
- Relevant approval details
- Name and details of the donor
- Donation amount
- Details relating to the donation
- Financial year in which the donation was received
The Income Tax Department's user manual confirms that Form 10BE contains details of the institution, including PAN and name, applicable approval numbers and details of the donation and donor.
When should Form 10BD be filed?
For the applicable financial year, Form 10BD is required to be submitted by 31 May immediately following the end of the financial year in which the donation was received.
For example, donations received during FY 2025-26 would generally fall under the reporting cycle for which the applicable Form 10BD deadline is 31 May following the end of that financial year.
The Income Tax Department also states that Form 10BE has the same 31 May deadline for issuing the certificate to donors.
How does an NGO generate Form 10BE?
The general process involves the following steps:
- Collect accurate donor and donation information.
- Prepare the required donation statement in Form 10BD.
- Submit and verify Form 10BD through the Income Tax e-Filing portal.
- After successful filing, access the Form 10BE certificates through the e-Filing portal.
- Download the certificates and provide them to the respective donors.
According to the Income Tax Department, Form 10BE becomes available for download after 24 hours from the filing of Form 10BD.
What should donors check in their 10BE Certificate?
Donors should carefully check the information in their Form 10BE before using it for their tax records.
Important details to verify include:
- Your name
- PAN details, where applicable
- Donation amount
- Donation date or relevant donation details
- Financial year
- Name and PAN of the NGO
- Relevant approval details
If there is an error in the donor's details or donation information, the donor should contact the organisation that received the donation and request that the issue be reviewed and corrected through the applicable reporting process.
What happens if donation details are incorrect?
Accurate donor information is important because the organisation reports donation details to the Income Tax Department.
For example, an incorrect PAN, donor name or donation amount can create a mismatch between the donor's records and the information reported by the organisation.
NGOs should therefore maintain accurate donor records from the time a donation is received. Donors should also provide correct information while making a donation.
What happens if an NGO does not file Form 10BD?
The Income Tax Department states that delayed filing of Form 10BD can attract a fee of ₹200 per day of delay under Section 234G. It also states that failure to furnish the statement can attract a penalty under Section 271K, subject to the applicable provisions.
This makes timely donation data management and annual compliance particularly important for NGOs that receive a large number of donations.
Form 10BE and Donation Receipts: Are They the Same?
No. A normal donation receipt and Form 10BE serve different purposes.
A donation receipt is generally issued by an organisation as acknowledgement that a donation has been received.
Form 10BE is the prescribed certificate of donation associated with the donation reporting process under the applicable income-tax provisions.
Therefore, NGOs should not assume that issuing a normal donation receipt automatically completes the Form 10BD/10BE compliance process.
How NGOs Can Simplify 10BE Management
Managing Form 10BE manually can become difficult when an NGO receives hundreds or thousands of donations every year.
A donation management system can help NGOs maintain structured donor records and reduce manual work by keeping important information such as:
- Donor name
- PAN
- Donation amount
- Donation date
- Payment mode
- Donation type
- Receipt number
- Financial year
Maintaining clean and consistent data throughout the year can make the annual donation reporting process much easier.
Frequently Asked Questions About Form 10BE
What is a 10BE Certificate?
Form 10BE is a certificate of donation issued to donors by eligible organisations as part of the prescribed donation reporting process.
Is Form 10BE required for every donation?
Applicability depends on the organisation, donation and the applicable tax provisions. Eligible organisations should follow the requirements applicable to their donations and 80G status.
Who issues Form 10BE?
The eligible charitable organisation, trust or institution that receives the donation is responsible for providing the applicable donation certificate to the donor.
When is Form 10BE issued?
The Income Tax Department states that Form 10BE is issued after the relevant Form 10BD donation statement is filed. System-generated Form 10BE PDFs are generally available after 24 hours from filing Form 10BD.
What is the deadline for Form 10BE?
The Income Tax Department's FAQ states that the last date for issuing Form 10BE is 31 May immediately following the end of the financial year in which the donation was received.
Can an NGO correct Form 10BE details?
If donation information needs correction, the organisation should review the applicable correction/revised Form 10BD process and ensure that the corrected information is properly reported. The Income Tax Department provides a revised Form 10BD process.
Conclusion
Form 10BE is an important part of the donation reporting process for eligible NGOs and donors. While Form 10BD reports donation information to the Income Tax Department, Form 10BE provides the donor with the corresponding certificate of donation.
For NGOs, maintaining accurate donor and donation information throughout the year can significantly simplify annual compliance. For donors, checking the details in the 10BE certificate helps maintain accurate tax records.
Note: Tax rules and forms can change. NGOs and donors should refer to the latest guidance issued by the Income Tax Department and consult a qualified tax professional where necessary.
