Form 114 – Certificate of donation u/s 354(1)(g) of the Income Tax Act, 2025 (the Act)

Purpose:

Form 114 is an acknowledgement/certificate for the donor in respect of donations given to a registered non-profit organisation who has filed Form-113 in respect of such donations.

Who Should File:

This form-114 shall get Generated upon due filing and processing of Form-113

Frequency & Due Dates:

Frequency	Covered Due	Date for Filing
NA	NA	NA

Structure of Form 114:

⮚Part-A: Donee Information which is registered non-profit organisation to whom the voluntary donations have been given

⮚Part-B: Donor information who has given such voluntary donation

Filing Count:

NA

What is the process flow of filing Form 114?

The process flow includes following steps

1. The registered non-profit organisation receives donations and furnishes the particulars of such donation received and respective donor in Form-113;
2. Upon successful processing of such Form-113 filed, the donor receives/may generate a certificate of such donation made in the form of Form-114

Outcome of Processed Form 114:

It is an acknowledgement/ certificate for having made donations to the registered non-profit organisation during a given reporting period.

Brief note on broad or qualitative changes proposed:

Simplification of already existing form in alignment with the Act

Challenges and Solutions:

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. Present Form-114 is drafted only for the purpose of 80G of the IT Act,1961 or 354(1) of the Act only and has omitted earlier reference to donations u/s 10(21) r.w.s. 35 of the IT Act,1961 and section 45 of the Act as separate Rules are being drafted for the purpose of these sections  

Donation certificate form generated after donor reporting and processing of donation particulars under the Income Tax Act, 2025. Form 114 is an acknowledgement and certificate of donation under the Income Tax Act, 2025, generated for a donor only after due filing and successful processing of Form-113 by a registered non-profit organisation. It records voluntary donations made during the relevant reporting period and contains Part A for donee information and Part B for donor information. The guidance also notes simplification of the form and alignment with the Act, including updated tax-year terminology.