Form 10BE of the Income-tax Act: Donation Certificate Explained

Form 10BE is the certificate that a registered charity issues to a donor after it reports donations to the Income Tax Department. Your Section 80G claim depends on it.
 

• Issuer: a charity or research body approved under Section 80G or Section 35
• Due date: 31 May after the end of the financial year
• Linked statement: Form 10BD, which the charity files before it issues the certificate
• Late fee for the charity: Rs. 200 per day under Section 234G
• New numbers from 1 April 2026: Form 113 for the statement and Form 114 for the certificate

• Limits for you: old regime only, and no deduction for cash gifts above Rs. 2,000

  
  

Ask the charity for the certificate before you file, and keep it with your return papers. Bajaj Finance reviews returns for the last 2 years, so complete records support your home loan application.

Form 10BE is a certificate of donation. A charity or research institution issues it to a donor after the institution reports its donations to the Income Tax Department. The report is Form 10BD, and the rule behind both forms is Rule 18AB of the Income-tax Rules, 1962.

The requirement applies from financial year (FY) 2021-22. Before that year, a donor claimed Section 80G with the charity's receipt alone. Now the certificate and the statement together let the department match the donor's claim with the charity's report.

An institution approved under Section 80G(5) or Section 35(1A) issues it, and the due date is 31 May after the end of the financial year. The institution files Form 10BD first and then issues the certificate to each donor.
 

If the institution is late, it pays a fee of Rs. 200 per day under Section 234G. The fee cannot exceed the donation amount for which the delay occurred.

The certificate carries the details that let the department match your claim. Check each one when you receive it.
 

If you have no PAN or Aadhaar, the donor can give an alternative identity number, such as a passport number or a driving licence number. A wrong PAN breaks the match, so ask the institution to correct it before you file.

Wait for the certificate, then claim in the deductions part of your return. Three conditions apply, and each one can cancel the claim.
 

1. Pay by cheque, draft, bank transfer or card. A cash gift above Rs. 2,000 earns no deduction.
2. Choose the old regime, because the new regime does not allow Section 80G.

3. Check the donee's category, because some donees allow 100% of the gift and others 50%, and some carry a qualifying limit of 10% of your adjusted gross total income.

   
   

Formula used: Tax saved = donation × eligible share × marginal rate × 1.04 for cess.

Keep the receipt, the bank record and the certificate together.

Ask for it in writing before you file, and quote your donation date and amount. Your claim depends on the charity's statement, so a missing certificate can lead to a disallowed deduction.

The Income Tax Department says the donor may claim after the statement is filed and the certificate is generated. If the charity corrects its statement, it may also have to issue a revised certificate to you.

The late fee falls on the charity, not on you. If the charity does not respond, file your return on time and report the issue to a tax professional. The charity's registration status also matters, so confirm it with the charity.

Form 10BD goes from the charity to the department, and Form 10BE goes from the charity to you. Both are due by 31 May.
 

Section 354(1) of the Income-tax Act, 2025 governs the new forms, according to the Income Tax Department.

Anil Menon, 52, is an engineer in Kochi who earns Rs. 2.4 lakh a month, with a CIBIL Score of 786. He gives Rs. 60,000 by bank transfer to a trust approved under Section 80G. The trust's category allows 50% of the gift, subject to the 10% qualifying limit. He uses the old regime at the 30% slab.
 

Anil's adjusted gross total income of Rs. 28.8 lakh gives a limit of Rs. 2.88 lakh, so the limit does not bite. He files after he receives the certificate from the trust.

No. Bajaj Finance assesses income, existing obligations and credit record, and a donation deduction does not change your eligibility. The deduction lowers your taxable income, and Bajaj Finance reviews returns for the last 2 years. Keep the certificate with your return papers.
 

Approval timelines can extend where returns or income records need clarification, and minimum income thresholds can differ by city. Check your home loan eligibility before you apply.