NGO 12AB, 80G and Donation Reporting Guide
Coordinate exemption registrations, donor records, Form 10BD and Form 10BE without mixing their purposes.
Coordinate exemption registrations, donor records, Form 10BD and Form 10BE without mixing their purposes. Use the sections below to understand the practical decisions, records and compliance points before taking action.
Treat 12AB and 80G as separate controls
Registration under the income-tax framework and donor deduction approval serve different purposes. Track each order, validity period, conditions and renewal or revalidation action separately.
Capture donor information at receipt
Maintain donor name, address, prescribed identifier, donation mode, amount, date, purpose and corpus direction where relevant.
Reconcile donations before reporting
Donation register totals should agree with receipts, bank credits, books and financial statements after documenting exceptions.
Prepare Form 10BD carefully
Where the reporting requirement applies, validate donor data and prescribed categories before submitting the annual donation statement.
Issue Form 10BE from accepted data
Donation certificates should follow the filed and accepted statement, with controlled corrections.
Preserve exemption evidence
Keep registration orders, acknowledgements, donor declarations, receipts, reconciliations and filed statements.
Official References
Rules and portal requirements can change. Review the current official material relevant to the proposed company.
This article provides general information and is not a substitute for legal, tax or investment advice. Applicability should be reviewed for the proposed entity and current law.