Glossary
Form 10BD
Annual return an 80G-registered NGO files reporting the donations it received.
Form 10BD is the annual return that every entity with 80G registration must file with the Income Tax Department, listing every donation it received in the previous financial year — donor name, PAN, donation amount, date, and category. The deadline is 31 May.
The corresponding donation certificate — Form 10BE — is generated by the portal from the 10BD filing and issued to each donor, who then uses it as proof for their own 80G deduction claim. Since the certificate is department-issued rather than NGO-issued, a donor whose donation was not declared on 10BD cannot claim the deduction — the incentive on the NGO to file accurately is high.