The Income Tax Department has made live form 10BD, return of donation. 

The Income Tax Department has made live form 10BD, return of donation. 

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The Income Tax Department has made live form 10BD, return of donation. 

It may be noted that 31st May is the last date.
Reporting template, instruction and notification are there for quick reference as under:

 

 

©Instructions for filling Form 10BD– 
Part-B Details of donors and donation 
CSV Template 
Field Instructions to fill up CSV Template 
These instructions are guidelines to help the taxpayers for filling the particulars in CSV template in Part-B  Details of donors and donation relevant to the Financial Year. Ensure to provide the data as per below  instructions and in the correct schema only to avoid rejections during processing. The instructions are to be  read in conjunction with the set of instructions provided in the Form 10BD “Statement of particulars to be  filed by reporting person u/s 80G(5)/35(1A)(i)” instruction page. 
In case of any doubt, please refer to relevant provisions of the Income-Tax Act, 1961 and Income Tax Rules,  1962. 
Start by downloading a fresh CSV Template for uploading transaction wise “Part-B Details of donors and  donation”. Please note that the file size cannot be more than 50 MB.
Field Name 
Instruction 
Mandatory  filed  
(Yes/No)
Length of the  
character 
Sl. No. 
Enter the serial number 
Yes 
Numeric, Non 
Negative
Pre 
Acknowledgement Number (if  
generated 
through e-Filing  portal – 
Applicable only  for Original filing) /  
Acknowledgement  Number 
(Applicable for  Revised filing)
Enter the Pre-Acknowledgement number generated through e-Filing  portal and quoted on the receipt  issued to donor at the time of receipt  of donation. If no Pre 
Acknowledgment has been  
generated the field can be left blank. 
In case form type is “Revised” then  it’s mandatory to provide the ARN of  original 10BE which is to be revised.
No 
(Original) /  Yes  
(Revised)
Max 21 Characters
ID Code 
Select the ID Code from the  
dropdown. It’s required to provide  either of PAN/Aadhaar of donor. If  both are not available, only then provide other ID Code. 
Yes 
Refer Annexure-I  Table
Unique  
Identification  
Number
Enter the Unique Identification  Number
Yes 
Maximum 75 
Characters
Section Code 
Select the Section Code from the  Dropdown
Yes 
Refer Annexure-II  Table
Unique  
Registration  
Number (URN)
Enter the Unique Registration  Number issuedunder the applicable  Section Code
Yes 
Maximum 100  
characters
Date of Issuance  of Unique  
Registration  
Number
Enter the date of Issuance of Unique  Registration Number(Cannot be a  future date)
Yes 
Enter date in MM DD-YYYY format
Name of donor 
Enter the Name of Donor 
Yes 
Maximum 250  
Characters
Address of donor 
Enter Address of the donor 
No 
Maximum 400  
characters
Donation Type 
Select the donation type from the  dropdown
Yes 
Refer Annexure-III  Table
Mode of receipt 
Select the Mode of receipt from the  dropdown
Yes 
Refer Annexure-IV  Table
Amount of  
donation (Indian  rupees)
Enter the amount of donation  
received in INR
Yes 
Maximum 14  
characters,  
Numeric, Non 
Negative
Revise/Delete 
(Applicable if  
form type is  
“Revised”)
Select from the dropdown  
“Revise/Delete”
Yes 
Select from the  
dropdown  
“Revise/Delete”
If any one field is entered then all other fields of that row shall be mandatory.
Annexures 
Annexure I: 
ID Code
01-Permanent Account Number
02-Aadhaar Number
03-Tax Identification Number
04-Passport number
05-Elector’s photo identity number
06-Driving License number 
07-Ration card number
Annexure II: 
Section Code
a) Section 80G
b) Section 35(1)(iia)
c) Section 35(1)(ii)
d) Section 35(1)(iii)
Annexure III: 
Donation Type
a) Corpus
b) Specific grant
c) Others
Annexure IV:
Mode of receipt
a) Cash
b) Kind
c) Electronic modes including account payee  cheque/draft
d) Others

 

The Income Tax Department has made live form 10BD, return of donation.

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