Income Tax Forms 113 & 114 for Donation Reporting under Section 354(1)(g) – Complete Practical Guide

Registered non-profit organisations claiming donation-linked benefits under the Income-tax Act, 2025 now operate within a structured, fully electronic compliance regime built around Form 113 and Form 114. These forms are central to ensuring that donors obtain valid deductions and that only properly reported donations are allowed as tax benefits.

This guide explains the purpose, legal basis, filing mechanics, timelines, and practical implications of Forms 113 and 114, along with the key changes introduced under the Income-tax Act, 2025 and the corresponding Rules.

1. Legal Framework for Forms 113 and 114

1.1 Statutory and Rule-based Linkages

The new donation reporting framework under the Income-tax Act, 2025 aligns the earlier regime under the Income-tax Act, 1961 with updated provisions and terminology. The correspondence is as follows:

• Name of forms under I.T. Rules, 1962

  • 10BD – Statement of donations
  • 10BE – Certificate of donation

• Name of forms under I.T. Rules, 2026

  • FN 113 – Now referred to as Form 113 in practice
  • FN 114 – Now referred to as Form 114

• Relevant provisions under the I.T. Act, 1961

  • clause (viii) and clause (ix) of sub-section (5) of section 80G
  • sub-section (1A) of section 35

• Corresponding section under the Income-tax Act, 2025

  • section 354(1) (including section 354(1)(g) for the certificate of donation)

• Relevant Rules

  • Under I.T. Rules, 1962: Rule 18AB
  • Under I.T. Rules, 2026: Rule RN 190(2) and Rule RN 190(7)

In effect, the old regime of 10BD / 10BE is functionally replaced by Form 113 / Form 114, with updated references to section 354(1) and the new terminology of tax year instead of assessment/financial/previous year.

2. Purpose and Nature of Form 113 and Form 114

2.1 What is Form 113?

Form 113 is an electronic statement that every eligible registered non-profit organisation (donee) must file, declaring all voluntary donations it has received during a tax year.

In simple terms:

• Form 113 = Donation reporting statement filed by the donee.
• It contains donation-wise and donor-wise particulars that form the basis for the donor’s deduction claim.

2.2 What is Form 114?

Form 114 is a certificate / acknowledgement issued in favour of the donor in respect of donations made to a registered non-profit organisation that has correctly filed Form 113.

• Form 114 = Donation certificate for the donor, generated after successful filing and processing of Form 113.
• This certificate is the documentary basis for the assessee donor to claim an income-tax deduction under section 354(1) (specifically section 354(1)(g) for the certificate).

3. Mandatory Filing Obligation – Who Must File Form 113?

3.1 Covered Entities

Form 113 must be filed by every registered non-profit organisation (donee) that receives voluntary donations during a tax year and falls under the notified provisions.

Important: There is no discretionary element – once the entity is a registered non-profit eligible under the relevant provision, furnishing Form 113 is compulsory.

3.2 Mandatory Nature under Section 354(1)(e)

The obligation to file and verify Form 113 arises specifically under section 354(1)(e) of the Income-tax Act, 2025.

This means:

• Non-filing or delayed filing can jeopardise donors’ ability to claim deductions.
• It also exposes the donee organisation to potential compliance consequences under the new Act and rules.

4. Timeline and Due Date for Form 113 and Generation of Form 114

4.1 Due Date for Form 113

Form 113 must be filed on or before 31st May immediately following the end of the relevant tax year.

Example:

• If the tax year ends on 31 March 2027, Form 113 must be filed by 31 May 2027.

This timeline is crucial because Form 114 (the donor’s certificate) is generated only after Form 113 is correctly filed and processed.

4.2 Issuance of Form 114