Form 10BE

Relevant Statute

• Section 80G and Section 35 of the Income-tax Act, 1961
• Rule 18AB of the Income-tax Rules, 1962

Legal Provision

• Every institution or fund approved under section 80G or section 35 that files Form No. 10BD must issue Form No. 10BE to each donor, containing the following details:

• Name of the donor;
• PAN or Aadhaar of the donor;
• Unique identification number (as per Form 10BD filing);
• Amount and mode of donation;
• Date of donation;
• Institution’s approval number under section 80G/35;
• Signature and verification by the authorized person of the donee institution.
  • The certificate must match the corresponding entry in Form No. 10BD submitted to the income-tax authorities.

Applicable For

• Entities approved under section 80G and section 35 of the Income-tax Act, 1961

Effective From

• Form 10BE was substituted by the IT (14^thAmendment) Rules 2022, w.e.f. 09-05-2022. Earlier the Form was introduced by the IT(6^th Amendment) Rules 2021, w.e.f. 01-04-2021

Pre-requisite While Issuing the Form

• Not applicable

Due Date

• On or before the 31st May immediately following the financial year in which the donation is received

How to file it

• Not applicable