Received donations? File Form 113 by 31 May.
File correctly and on time. Your donors' deductions depend on it.
Received reportable donations this year? Report them in Form 113 by 31 May. Give each eligible donor their Form 114 certificate by the same date. Filing Form 113 is mandatory, not optional.
New forms from 2026-27
Form 113 replaces Form 10BD.
Form 114 replaces Form 10BE.
Donations received during 2026-27 must be reported by 31 May 2027.
Forms 113 and 114 at a glance
What each form does
Overview| Form | Purpose | Who handles it |
|---|---|---|
| Form 113 | Annual statement of reportable donations | Trust files it on the e-filing portal |
| Form 114 | Donation certificate | Trust gives it to the donor |
Form 114 is generated after Form 113 is filed and processed. The portal also lets the trust generate a Pre-ARN during the year and issue the certificate in advance. Certificates issued that way must be included in Form 113 when it is filed.
The Department matches each donor's deduction claim against what the trust reported. An incorrect PAN, wrong amount or missing entry means the claim does not match. The donor then faces an adjustment or query. The trust caused it.
Details to collect from donors
Collect these when the donation is received. Do not wait until May.
- Donor's full name
- PAN or other permitted identification number
- Address
- Donation amount
- Date of donation
- Payment mode (bank transfer, cheque, UPI, cash)
- Whether it is a corpus or general donation
- Receipt number
Cash and non-monetary donations
Which donations qualify for the donor's deduction
Quick reference| Donation | Donor's deduction |
|---|---|
| ₹2,000 or less in cash | May qualify, subject to other conditions |
| More than ₹2,000 in cash | No deduction |
| Donation by bank transfer, cheque or UPI | May qualify, subject to other conditions |
| Books, furniture, medicines or other items | No deduction; only monetary donations qualify |
Record gifts in kind in the accounts and acknowledge them to the donor. No Form 114 for them. What the trust accounts for and what qualifies for the donor's deduction are two different questions.
How to correct mistakes
Wrong PAN, wrong amount, wrong detail: file a correction statement in Form 113. Issue the corrected Form 114 to the donor. Do it before the donor's return is processed if at all possible.
Late fee: ₹200 for every day of delay, subject to the statutory limit, paid before the late filing goes through.
Penalty: A separate penalty of ₹10,000 to ₹1,00,000 may also be imposed under section 464 of the Income-tax Act, 2025. No penalty is imposed if the fee and interest are paid and the statement is filed within one month of the due date.
Donors: Donors whose donations were not reported may face difficulty in getting their deductions matched until the trust files correctly.
Before filing Form 113: a five-step check
- Confirm that the trust's donor approval covered the donation period.
- Match the donation register with the books and bank account.
- Verify each donor's PAN or other identification particulars.
- Separate monetary donations from gifts in kind.
- Verify the amount, payment mode and nature of every reportable donation.
Questions trustees ask
Is filing Form 113 optional?
No. Filing Form 113 is mandatory for a covered organisation that has received reportable donations. A donor's deduction claim is matched against what the trust reported. If the trust does not file, or files with errors, the donor's claim may not match the Department's records.
Can we issue a Form 114 certificate before filing Form 113?
Usually, Form 114 is generated after Form 113 is filed and processed. The portal also permits the trust to generate a Pre-ARN during the year and issue the certificate in advance. Certificates issued through Pre-ARN must later be included in Form 113 when filed.
A donor gave us furniture worth ₹50,000. Can we certify that?
No. The deduction is available only for a donation made as a sum of money. Gifts in kind do not qualify. Record the gift in the accounts and acknowledge it to the donor, but do not issue a Form 114 certificate for it.
We filed Form 113 with one donor's wrong PAN. What do we do?
File a correction statement in Form 113 with the right particulars. After correction, issue the appropriate Form 114 to the donor. Corrections should be made before the donor's return is processed wherever possible.
If your donation list is large, or receipts came in without PANs, write to TaxSmriti well before May. Sorting a donor list is quick in March and painful in June.
Sources relied on
- Income-tax Act, 2025, section 354(1), conditions for approval, including the obligation to deliver the statement and furnish the certificate, incometaxindia.gov.in, section 354
- Income-tax Act, 2025, section 133, deduction for donations, including the monetary donation requirement and the ₹2,000 cash limit, incometaxindia.gov.in, section 133
- Income-tax Act, 2025, section 429, fee of ₹200 per day for delayed compliance, incometaxindia.gov.in, Income-tax Act 2025
- Income-tax Act, 2025, section 464, penalty of ₹10,000 to ₹1,00,000 for failure to furnish the statement or for furnishing incorrect information, with the exception where the statement is filed within one month, incometaxindia.gov.in, Income-tax Act 2025
- Income-tax Rules, 2026, Rule 190, Form No. 113 and Form No. 114, due date 31 May following the year of donation, incometaxindia.gov.in, Income-tax Rules 2026
This note sets out the general position in law as at 13 August 2026 and is written for information only. It is not advice on any particular matter and should not be acted on without professional advice on the specific facts. Provisions, forms and time limits change, and the position for your own institution may differ.
