Form 10BE (now Form 114): Donation Certificate to Claim Section 80G
Form 10BE is the certificate your donee institution issues after filing Form 10BD, and it is what lets you claim the Section 80G deduction for your donation. Under the Income-tax Act 2025 it becomes Form 114 (Section 80G → Section 133) from the tax year 2026-27. Here are the rules, the 100%/50% categories, the qualifying limit, and a deduction calculator.
80G calculatorWhat it is100% vs 50%Qualifying limitCash ruleHow to claimCommon mistakesFAQs
Section 80G deduction calculator
What Form 10BE is, and why you need it
When you donate to a charitable institution or fund, you can claim a deduction under Section 80G — but since AY 2023-24 a simple receipt is no longer enough. The institution (the “donee”) must report your donation to the Income Tax Department in Form 10BD, and then issue you a Form 10BE certificate confirming it. That certificate — which carries the donee’s registration/ARN, your details and the amount — is what you rely on to claim 80G in your return. No Form 10BE, no deduction. This page is written for you, the donor; the donee’s side (filing Form 10BD) is summarised near the end.
How much you can claim — 100% vs 50%, with or without a limit
Section 80G donations fall into four buckets. The certificate and the fund’s 80G approval tell you which one applies.
| Category | Deduction | Qualifying limit? | Typical examples |
|---|---|---|---|
| 100%, no limit | 100% of donation | No cap | PM National Relief Fund, PM CARES Fund, National Defence Fund, Swachh Bharat Kosh, Clean Ganga Fund |
| 50%, no limit | 50% of donation | No cap | Jawaharlal Nehru Memorial Fund, Indira Gandhi Memorial Trust, Rajiv Gandhi Foundation, PM Drought Relief Fund |
| 100%, with limit | 100% of eligible amount | Capped at 10% of adjusted GTI | Government/local authority or approved institution for promoting family planning; Indian Olympic Association |
| 50%, with limit | 50% of eligible amount | Capped at 10% of adjusted GTI | Most registered charitable trusts and NGOs; government/local authority for other charitable purposes |
Most donations to ordinary registered NGOs and trusts fall in the 50%, with qualifying limit bucket. The best rates (100%, no limit) are reserved for specified national funds.
The qualifying limit (10% of adjusted gross total income)
For the two “with limit” categories, the total of such donations that qualifies is capped at 10% of your adjusted gross total income. Anything above that ceiling gets no deduction. “Adjusted gross total income” is your gross total income reduced by long-term capital gains, short-term capital gains taxed under Section 111A, certain incomes taxed at special rates, and all other Chapter VI-A deductions (80C to 80U) except 80G itself. Donations in the “no limit” categories are not subject to this 10% ceiling.
The cash rule and other conditions
- Cash over ₹2,000 does not qualify. Donate by cheque, bank transfer or other digital mode for any amount above ₹2,000. Donations in kind (goods, clothes, food) do not qualify at all.
- The donee must be 80G-approved and must have filed Form 10BD and issued you Form 10BE.
- Old regime only — 80G cannot be claimed under the default new regime.
- You quote the donee’s PAN, the certificate details and the amount in Schedule 80G of your ITR.
How to claim your 80G deduction
- Get Form 10BE from the donee (they download it from the e-filing portal after filing Form 10BD; it is usually available by mid-June).
- Check the certificate shows the correct amount, your PAN, and the donee’s registration/ARN and 80G category.
- In your ITR, complete Schedule 80G with the donee’s name, PAN, address, the donation amount and the eligible deduction.
- Keep Form 10BE and the payment proof on record; they are not attached to the return but may be called for.
The donee’s side — Form 10BD
The institution receiving the donation files a statement of donations in Form 10BD for the financial year, on or before 31 May of the following year, and then downloads and issues the Form 10BE certificate to each donor. Late or non-filing attracts a fee of ₹200 per day under Section 234G and a penalty of ₹10,000 to ₹1,00,000 under Section 271K. Under the Income-tax Act 2025, Form 10BD becomes Form 113 and Form 10BE becomes Form 114.
Common mistakes
- Relying on the receipt alone — you now need Form 10BE; a receipt without the certificate can mean the claim is disallowed.
- Donating over ₹2,000 in cash — ineligible; always use a digital mode for larger gifts.
- Claiming under the new regime — 80G is old-regime only.
- Assuming 100% — most NGO donations are 50% and subject to the 10% qualifying limit; check the category.
- Ignoring the 10% ceiling — large donations to “with limit” funds may only be partly deductible.
Frequently asked questions
Do I need Form 10BE to claim 80G?
Yes. Since AY 2023-24 a donation receipt on its own is not sufficient. The donee must file Form 10BD and issue you Form 10BE, and you rely on that certificate to claim the Section 80G deduction in your return. Without it, the claim can be disallowed.
How much deduction do I get under 80G?
Either 100% or 50% of the eligible donation, depending on the fund. Specified national funds (like the PM National Relief Fund or PM CARES) give 100% with no limit; most registered NGOs and trusts give 50% and are subject to a qualifying limit of 10% of your adjusted gross total income.
What is the 10% qualifying limit?
For donations in the “with qualifying limit” categories, the aggregate that qualifies for deduction is capped at 10% of your adjusted gross total income. Amounts above that ceiling get no deduction. Donations to “no limit” funds are not subject to this cap.
Can I donate in cash and claim 80G?
Only up to ₹2,000 in cash. Any cash donation above ₹2,000 does not qualify — pay by cheque, bank transfer or another digital mode. Donations in kind (goods or materials) do not qualify at all.
Is 80G available under the new tax regime?
No. The Section 80G donation deduction is available only under the old tax regime. If you opt for the default new regime you cannot claim it.
What is the difference between Form 10BD and Form 10BE?
Form 10BD is the statement of donations that the donee institution files with the Income Tax Department (by 31 May). Form 10BE is the certificate the donee then issues to each donor, confirming the reported donation. You, the donor, need Form 10BE; the donee files Form 10BD.
When will I receive Form 10BE?
After the donee files Form 10BD for the financial year (due 31 May), it downloads and issues Form 10BE to donors — usually available by mid-June. If you have not received it, ask the institution to issue it.
Are Form 10BE and 80G being renumbered under the Income-tax Act 2025?
Yes. From the tax year 2026-27, Form 10BE becomes Form 114, Form 10BD becomes Form 113 and Section 80G becomes Section 133, under the Income-tax Act 2025 and the Income-tax Rules 2026. For the FY 2025-26 return filed in 2026 the existing form and section numbers still apply, and the rates and limits are unchanged.