In this guide
What are Forms 113 and 114?
Eligible charitable institutions and other approved entities use Forms 113 and 114 to report donations and issue certificates to donors under the Income-tax Act, 2025. Under the new framework, these forms replace Forms 10BD and 10BE.
Form 113 is the statement of donations received. Form 114 is the donation certificate issued to the donor after reporting. The forms apply from Tax Year 2026-27, which runs from 1 April 2026 to 31 March 2027. Donations received through 31 March 2026 remain under the earlier framework.
| Form | Purpose | Who completes it? |
|---|---|---|
| Form 113 | Report eligible donations received during the tax year | Eligible donee institution or reporting person |
| Form 114 | Certify a reported donation | Issued to the donor |
Who must file Form 113?
Form 113 is required from a registered non-profit organisation or a person listed in Schedule VII, Table Serial No. 1, that is approved under Section 133(1)(b)(ii) and receives donations covered by the reporting requirement.
It is not a form for every charity or fundraising campaign. Check the organisation’s registration and approval status, and whether the donation falls within the reporting rules. The Income Tax Department states that Form 113 is not required for a tax year in which no donations were received.
Form 113 helps the department match reported donations with donor claims. A Form 114 certificate alone does not establish that the donor qualifies for a deduction; the donor must meet the applicable conditions. TaxClear’s Section 80G donation guide explains donor eligibility and claims.
Due dates for Tax Year 2026-27
Form 113 must be filed by 31 May immediately following the end of the tax year. Form 114 must also be issued by that date.
| Compliance | Due date for Tax Year 2026-27 |
|---|---|
| File Form 113 | 31 May 2027 |
| Issue Form 114 to donors | 31 May 2027 |
Check the e-Filing portal for any extension or updated instructions.
Information to prepare
Before filing, reconcile donation records and prepare the information requested in the current form, including:
- The institution’s PAN and registration or approval details;
- Donor identification and contact information;
- The donation amount, date and mode of receipt; and
- Details of certificates issued using Pre-Acknowledgement Numbers (Pre-ARNs).
Keep donation receipts, bank and payment records, donor communications and approval documents. Match the reported entries with the organisation’s books before submitting.
How to file Form 113 and issue Form 114
- Log in to the Income Tax e-Filing portal using the organisation’s PAN credentials.
- Go to e-File → Income Tax Forms → File Income Tax Forms.
- Select the tab for forms under the Income-tax Act, 2025, choose Form 113 and select the tax year.
- Enter the organisation and donation details, review the entries and submit the form.
- Complete e-Verification using an available method, such as DSC, EVC or OTP.
- Download and issue the generated Form 114 certificates to the relevant donors. The portal says certificates are generally available within 24 hours of filing Form 113.
Eligible organisations can also generate Pre-ARNs to issue manual donation certificates. Up to 1,000 Pre-ARNs can be generated at a time. The organisation must report used Pre-ARN entries in Form 113 before generating another batch.
If a filed statement contains an error, use a revised Form 113 to correct or delete reported entries. File a new original Form 113 for additional donation entries. Keep the original and corrected figures with supporting records.
Organisations can use TaxClear’s guide to Section 333 and the RNPO regime to review their registration position.
Frequently asked questions
Do all NGOs have to file Form 113?
No. The requirement applies to eligible registered non-profit organisations and specified persons approved under the relevant provision that receive donations covered by the reporting rules.
If no donations are received, must Form 113 be filed?
No. The Income Tax Department says Form 113 is not required for a tax year in which no donations were received.
Is Form 114 generated automatically?
It is generated through the portal after Form 113 is filed. Eligible organisations may instead use Pre-ARNs to issue manual certificates and later report those entries.
What is the due date for Form 113 for Tax Year 2026-27?
The due date is 31 May 2027. Form 114 must also be issued by that date.
Do Forms 113 and 114 apply to donations from earlier years?
They apply under the new framework from Tax Year 2026-27. Donations received in periods governed by the earlier Act use the applicable earlier forms.
