From 1 April 2026 the Income-tax Act, 2025 governs the registration of charitable trusts and institutions — Section 332 in place of Sections 12A/12AB, and Section 354 in place of Section 80G. Existing registrations continue for the rest of their validity. Forms 104 and 105 replace Forms 10A and 10AB; the donor statement and certificate are now Forms 113 and 114.
Why donors ask for it
For an individual or company donating to a charity, the deduction is often the difference between giving and not giving. Donors — and particularly CSR teams — will usually ask for the organisation's approval order and, after the year ends, a certificate showing their donation.
The approval has conditions of its own. The organisation must not be for the benefit of a particular religious community or caste, must keep proper accounts, and must report every donation it receives to the department each year. The donor's deduction appears in their records only when the organisation files that statement.
From 1 April 2026 the Income-tax Act, 2025 governs the registration of charitable trusts and institutions — Section 332 in place of Sections 12A/12AB, and Section 354 in place of Section 80G. Existing registrations continue for the rest of their validity.
The annual donation statement and certificates
Every approved organisation files a statement of the donations it received during the year, and issues a certificate to each donor. The donor's deduction is matched to that statement.
| Filing | Form | Due date | Covers |
|---|---|---|---|
| Statement of donations | Form 113 (earlier 10BD) | 31 May after the year ends | Every donation received, with donor PAN or Aadhaar |
| Certificate to donor | Form 114 (earlier 10BE) | 31 May after the year ends | Generated after the statement is filed, and issued to each donor |
Donations received in FY 2025-26 were reported by 31 May 2026 in Forms 10BD and 10BE. Donations received in tax year 2026-27 are reported in Forms 113 and 114 by 31 May 2027. Late filing of the statement attracts a daily fee and can lead to a penalty.
Documents required
- The organisation's income-tax registration order (Section 332, or earlier 12A/12AB).
- Trust deed, bye-laws or MOA and AOA, and registration certificate.
- PAN of the organisation and details of trustees or office-bearers.
- Audited accounts for up to the last three years, where available.
- Details of activities carried out and donations received so far.
The approval process
Confirm eligibility
We check that the objects are charitable and that the constitution doesn't restrict benefits to a particular community or caste.
Apply for provisional approval
A new organisation that hasn't yet started its activities applies for provisional approval, usually alongside its first income-tax registration.
Convert to regular approval
Regular approval is applied for within the time allowed, once activities have started, with details and evidence of the work done.
Respond to queries
The department can ask for documents and explanations before granting regular approval.
Set up donor reporting
Receipts are set up to capture donor PAN or Aadhaar from day one, so the annual statement is straightforward.
Practical notes from our engagements
- Donor PAN not collected. Without it, the donation can't be reported properly and the donor may lose the deduction. Capture it on the receipt, not months later.
- Statement filed late or not at all. Donors see their deduction only once the statement is filed, and late filing attracts a fee. Diary 31 May every year.
- Receipts issued for cash above ₹2,000. The donor can't claim a deduction for it, whatever the receipt says. Encourage bank transfers.
- Approval allowed to lapse. Approval has its own validity and renewal date, separate from the organisation's registration — both need tracking.
How we handle 80G approval
We apply for approval together with the organisation's income-tax registration where we can, set up donation receipts so the right donor details are captured, and file the annual statement and certificates each May. Renewal is tracked alongside the registration renewal.
Related services
Frequently asked questions
Is 80G the same as 12A?
No. 12A-type registration (now Section 332) exempts the organisation's own income. 80G approval (now Section 354) lets donors claim a deduction for what they give.
How long is 80G approval valid?
Provisional approval is valid for up to 3 tax years and regular approval for 5 tax years. The 10-year validity for smaller organisations applies only to Section 332 registration, so approval has to be renewed every five years even where registration runs for ten.
When is the donation statement due?
By 31 May after the end of the year: in Form 10BD for FY 2025-26 donations, and Form 113 for donations from tax year 2026-27.
Can a donor claim a deduction for a cash donation?
Not for cash donations above ₹2,000. Donations by bank transfer, cheque or other non-cash modes qualify.
What do donors need from us?
The organisation's approval details and, after the year ends, the donor certificate generated from the statement filed with the department.
Can a religious trust get 80G approval?
A trust for the benefit of a particular religious community generally can't. The details depend on the objects, so we review the deed before applying.