What Is Form 10BE, Due Date And How To Download Form 10BE Of Income Tax

By CA Mohammed S Chokhawala

|

Updated on: May 15th, 2025

|

3 min read

Recently, there has been a lot of buzz about the introduction of a new provision in Section 80G of the Income Tax Act. 1961, in regards to Form 10BD and Form 10BE. If you donate money to different charitable institutions, you can claim a deduction under Section 80G through Form 10BE. If you are wondering how then read on for more details. In this article, you will learn about Form 10BE and related information.

All About Form 10BE Income Tax

With Form 10BE, the Central Government can ensure that the donation received by different charitable institutions matches the taxpayer's deduction claims. This Form 10BE is proof of evidence to validate the deduction claimed under Section 80G. After filing Form 10BD or a statement of donations, the donee institution must download and issue this certificate of donation (Form 10BE) to the donor. 

This certificate contains all necessary information about the charitable institution and donor. This includes the following:

  • PAN 
  • Name of the charitable trust 
  • Address of the trust
  • Name of the donor
  • Date of approval
  • Unique identification number (Aadhaar, PAN, other), name of the donor, 
  • Address of the donor
  • Financial year of receipt of donation
  • Type of donation (Corpus, specific grants, other)
  • Section under which the deduction is eligible after donating (Section 80G (5)(vi), Section 35 (1)(ii). Section 35(1)(iii), Section 35 (1)(iia).
  • Total donation amount.

Sample Form 10BE, which will be issued by 80G trust, is as follows

Secction 10BE

Form 10BE Due Date

The due date for Form 10BE is similar to the issuing date of Form 10BD. Therefore, it is mandatory to issue Form 10BE on or before May 31st of the financial year following the year in which the institution received its donation. 

Considering the above scenario, it is crucial for the charitable institution to submit Form 10BD beforehand so that Form 10BE is generated before the due date. For a comprehensive understanding, let’s consider an example:

Suppose a person donated Rs.1 Lakh in June 2024. Henceforth, this charitable institution has received the donation for FY 2024-2025. Accordingly, this institution must file Form 10BD with the Income Tax Department and issue Form 10BE on or before 31st May 2025. Thereafter, when you file ITR for FY 2024-25, you must input all relevant details of the donation certificate.  

Failure to issue this donation certification in Form 10BE can attract a hefty penalty amount for donee institutions. Under Section 234G, an amount of Rs.200 per day of delay is applicable.  

Form 10BD Filing For Issuance Of Form 10BE

Previously, taxpayers could conveniently claim Section 80G deduction on the basis of donation receipts given by the NGO or charitable institution. However, as per the new provision, it is mandatory for the donee (charitable institution) to submit Form 10BD and issue Form 10BE. Also, it is important to note that the funds of these organisations must cover the following section:

  • Section 35 (1A) (i) of the Act
  • Section 80G (5) (viii) of the Act

Here is the step-by-step guide for filing Form 10BD:

  • Under the e-file tab, click on “File Income Tax Forms” and select “Form 10BD”.
e-file tab form 10bd
  • Input all relevant details for each section which includes “Basic information”, “Details of the donor and donations”, and “Verification”.
basic information
  • After filing the necessary details, save this file in CSV and proceed by clicking the “Preview” option.
  • After e-verification, submit the form.
e-verification
  • After successfully submitting Form 10BD, you can conveniently get Form 10BE.

How To Download Form 10BE From Income Tax Site?

Downloading Form 10BE does not involve any complicated procedure. You can download this form hassle-free from the official website of the Income Tax Department. Wondering how? Here is a step-by-step guide:

  • Navigate to the official portal of the Income Tax Department and log in with valid credentials.
  • Under the "e-file" tab, select "Income tax forms".
filing income tax forms
  • Then, from the drop-down menu, click on "View filed forms". 
  • A new webpage will appear on the screen showing all the filed forms to date.
  • Under the Form 10BD tab, click on the “View all” option.
form 10bd
  • Finally, click on download 10BE PDF in order to download the certificate. However, this option will be available after 24 hours of filing Form 10BD online.

Who Needs to File Form 10BE?

A new rule will be implemented from the financial year 2022–2023 if you have made donations to trusts or organizations that qualify for Section 80G tax benefits. Instead of only depending on their receipt, you now need to obtain Form 10BE from the organization to whom you made the donation.

 This form must be obtained by May 31 of each year from the beneficiary organization. This change was made in response to the adjustment to Section 80G.

 Form 10BD must now be submitted to the Income Tax Department by approved organizations. This process helps to ensure transparency and accountability in the handling and disclosure of tax-exempt contributions. 

Therefore, in order to be eligible for tax benefits under Section 80G, as a donor, you must ensure that the organisation to whom you made a donation sends you Form 10BE.

Consequences of Not Filing Form 10BE

If recipient institutions fail to give the contribution certification as required by Form 10BE, they could be subject to significant penalties. Section 234G of the Income Tax Act specifies a penalty of Rs 200 for every day of delay. For every day that the certification is not issued after the prescribed deadline, the institution is subject to this fine.

Final Word

From the above piece of information, it is evident that you can claim a deduction under Section 80G on donations during a financial year if the charitable institution issues Form 10BE. As per the new rules, after filing Form 10BD, it is important to obtain a certification of donation or Form 10BE in order to claim deductions.

Frequently Asked Questions

What is Form 10BE for trust?

Form 10BE is a document that confirms a donation made to a registered Trust or Institution, which allows the donor to claim a deduction under Section 80G of the tax code. After a Trust or Institution files Form 10BD or a statement of donations, they need to provide this certificate of donation (Form 10BE) to the donor.

How can I download Form 10BE from the income tax Portal?

Login to the ITR portal and Go to e-file > file income tax form > view filed form > Click 10BD > click Download 10BE PDFs.

What is the due date for issuing a certificate in Form 10BE?

The certificate in Form 10BE must be provided to the donor by May 31st of the year after they made the donation.

Which document is required to claim a deduction under 80G?

Form 10BE issued by a trust is mandatory to claim the deduction under section 80G.

Is there any penalty for non issuance of Form 10BE?

Yes, penalty is applicable at Rs. 200 per day during which the failure continues.

Who Can Issue Form 10BE?

Only entities that have gained 80G registration from the Income Tax Department can issue Form 10BE. These are generally non-profit organisations or charitable institutions that are qualified to receive tax-exempt donations

What Information is Included in Form 10BE?

The donor's name, PAN, donation amount, donation date, and information about the issuing organization's 80G registration are all included in Form 10BE. The Income Tax Department needs these details in order to validate deductions.

What Happens if I Don’t Have Form 10BE?

Without the Form 10BE, your claim for a tax deduction under Section 80G could be denied. You could also end up with penalties if you report the donation amount incorrectly on your ITR

Do I Need to Attach Form 10BE While Filing ITR?

No, Form 10BE is not required to be attached when filing your ITR. You still have to keep it for your records and provide it upon request in the event of a tax audit or scrutiny.

About the Author
author-img

CA Mohammed S Chokhawala

Content Writer
social icons

I'm a chartered accountant, well-versed in the ins and outs of income tax, GST, and keeping the books balanced. Numbers are my thing, I can sift through financial statements and tax codes with the best of them. But there's another side to me – a side that thrives on words, not figures. Read more

Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.

Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.

CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.

Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.

Cleartax is a product by Defmacro Software Pvt. Ltd.

Company PolicyTerms of use

ISO

ISO 27001

Data Center

SSL

SSL Certified Site

128-bit encryption