Form 113– Statement of particulars to be furnished in respect of donations received by a registered non-profit organisation in accordance with section 354(1)(e) & 354(1)(f) of the Income Tax Act, 2025(The Act)

Purpose:

Form 113 is a statement for furnishing the particulars of donations received by the registered non-profit organisation during the tax-year.

Who Should File:

Any registered non-profit organisation receiving donations over a period of tax-year. The application in Form 113 is required to be furnished electronically on the e-filing portal.

Frequency & Due Dates:

Frequency	Covered	Due Date for Filing
Multiple times	Reporting Period	Before 31st May of the tax year following the tax year in which donations are received

Structure of Form 113:

⮚Part-A: Details of reporting person ie the registered non-profit organisation receiving voluntary donation for the reporting period.

⮚Part-B: Details of donors and donations received during the reporting period

Filing Count:

On average, 0.56 lakh Form No 10BD( now Form No.113) were filed each year over the past five years.

What is the process flow of filing Form 113?

The process flow includes following steps

1. Furnishing details of Particulars of reporting person of the registered nonprofit organisation receiving the voluntary donation;
2. Furnishing details of donors and donations received during the reporting period of the tax-year

Outcome of Processed Form 113:

Donor may

(i) claim such reported voluntary donations in the return of income filed subsequently

(ii) generate certificate/acknowledgement of such donation in Form-114 upon successful filing and processing of Form-113

Registered non-profit organisation may

(i) enable generation of certificate/acknowledgement of donation in Form-114 upon successful filing and processing of Form-113

Brief note on broad or qualitative changes proposed:

Simplification of already existing form in alignment with the Act

Challenges and Solutions:

NA

Common Changes made across Forms:

1. Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure.
2. Sections, Clauses and Schedules changes as per the Income-tax Act, 2025.
3. Form-10BD (now Form No.113) was earlier also prescribed for the purpose of section 10(21) r.w.s. 35 of the IT Act,1961. However, since new set of Rules are being drafted for section 35 as per the relevant section in the Act, the present Form-113 and 114 are drafted for the purpose of 80G of the IT Act,1961 or 354(1) of the Act only.   

Donation reporting compliance under Form 113 enables electronic filing, donor acknowledgement, and subsequent income tax claim support. Form 113 is the electronic statement through which a registered non-profit organisation furnishes particulars of donations received during the tax year. It is filed for the reporting period by 31 May of the following tax year and contains Part A for the organisation's details and Part B for donor and donation particulars. Successful filing and processing support donor claim of the reported donation in a subsequent return of income and generation of Form 114 as the donation certificate or acknowledgement.