Step 1: Determine Applicability of Form 10B or Form 10BB
Check based on trust activity:
✔ Income > ₹5 crore → Form 10B
✔ Foreign contribution received → Form 10B
✔ Business income claimed under exemption → Form 10B
✔ All other audited trusts → Form 10BB
Step 2: Appoint a Chartered Accountant on Income Tax Portal
Steps:
- Login to www.incometax.gov.in
- Go to: “Authorized Partners → Add CA”
- Enter CA’s membership number
- Select Form 10B / 10BB
- Submit authorization
The CA will now be able to upload the audit report.
Step 3: Prepare Financial Statements & Audit Documents
The trust must prepare:
✔ Income & expenditure account
✔ Balance sheet
✔ Receipts & payments account
✔ Notes on accounts
✔ Related party disclosures
✔ Schedule of activities
These must be shared with the CA for audit.
Step 4: CA Fills & Uploads Form 10B / 10BB
The CA logs into the CA portal and fills:
- Trust registration details (12A/12AB/10(23C))
- Activity classification
- Asset-liability details
- Application of income
- Corpus usage
- Investment compliance (Section 11(5))
- Foreign contribution details (if applicable)
Once complete, the CA uploads the form.
Step 5: Trust Approves the Form Using DSC / EVC
After CA uploads the form:
- Login as Trust
- Navigate to “Pending Actions → Worklist”
- Review the form
- Approve using:
- DSC (mandatory for companies)
- EVC (for societies/trusts)
The form is now officially filed.
Step-by-Step Process for Filing Form 10BD (Donation Statement)
Form 10BD is mandatory for all institutions receiving donations under Sections:
- 80G
- 35(1) for research entities
Step 1: Gather Donor Details
Collect the following from each donor:
✔ Name
✔ Address
✔ PAN/Aadhaar
✔ Donation amount
✔ Mode of payment
✔ Donation type (corpus/specific/general)
Step 2: Login to Income Tax Portal
- Visit incometax.gov.in
- Login using trust credentials
- Navigate to:
e-File → Income Tax Forms → File Income Tax Forms - Select Form 10BD
Step 3: Enter Donation Details
Fill in:
- Donor’s identity
- Donation type
- Amount
- Section code (80G/35)
- Mode of receipt
Multiple donations from the same donor must be added separately.
Step 4: Upload, Verify & Submit Form 10BD
After entering all details:
✔ Validate
✔ Submit using DSC/EVC
✔ Download acknowledgment
Step 5: Generate Donation Certificate (Form 10BE)
After successful filing:
- Navigate to “Downloads”
- Select Form 10BE
- Generate donor-wise certificate
- Provide soft/hard copies to donors
This certificate allows donors to claim tax deductions.
Documents Required for Form 10B / 10BD Filing
For Form 10B / 10BB
- Trust registration certificate (12A/12AB/10(23C))
- Audited financials
- Foreign contribution records
- Investment schedules
- Activity details
- Notes to accounts
For Form 10BD
- Donor PAN/Aadhaar
- Donation receipts
- Bank statements
- Donation register
Important Due Dates
| Form | Due Date |
|---|---|
| Form 10B / 10BB | 30th September (AY) |
| Form 10BD | 31st May (following FY) |
| Form 10BE | 31st May (same as Form 10BD deadline) |
Common Mistakes to Avoid
❌ Missing donor PAN leading to 10BD rejection
❌ Wrong section codes (80G vs 35)
❌ Failure to issue 10BE certificate
❌ Not updating CA details
❌ Incorrect investment classification under Section 11(5)
❌ Delayed filing leading to penalties
Benefits of Proper Filing
✔ Maintains tax exemption eligibility
✔ Builds transparency and donor confidence
✔ Ensures legal compliance
✔ Avoids penalties and cancellation of registration
Conclusion
Filing Form 10B/10BB and Form 10BD is a mandatory compliance requirement for trusts and NGOs claiming tax exemption.
With proper documentation and timely filing, your organization can ensure smooth operations and continued eligibility for tax benefits.
SavingMantra can help you with:
✔ Audit support
✔ Form 10B/10BB preparation
✔ Form 10BD/10BE filing
✔ Donor data validation
✔ Complete trust compliance management
The information provided in this blog is for general informational and educational purposes only and should not be construed as legal, tax, or professional advice. While every effort has been made to ensure accuracy and compliance with the applicable provisions of the Companies Act, 2013 and related rules, laws and regulations may change over time and interpretations may vary based on specific facts and circumstances.
All services are subject to applicable laws, rules, and government approvals prevailing at the time of execution.