Form 113 Income Tax Rules 2026 pdf download and Key points
FORM NO. 113
[See rule 190(2)]
Statement or Correction Statement to be filed by Donee under section 354(1)
Form No. 113 under the new Income-tax Rules, 2026 replaces the old Form 10BD used under the 1962 rules. It is governed by Section 354(1) of the Income-tax Act, 2025, and Rule 190(2) of the Income-tax Rules, 2026.
Here are all the key points regarding Form 113:
1. Purpose and Mandatory Nature Form 113 is a mandatory statement (or correction statement) filed by a “donee” (a registered non-profit organisation) to report the particulars of voluntary donations they have received during a specific reporting period.
2. Applicability (Who Must File) It must be filed by any registered non-profit organisation that receives voluntary donations over the course of a tax year.
3. Due Date and Frequency
- Due Date: The form must be filed before 31st May of the tax year immediately following the tax year in which the donations were received.
- Frequency: An organisation can file this form multiple times to cover different reporting periods within the year.
4. Mode of Filing
- Online Only: Form 113 cannot be filed offline. It must be submitted electronically on the Income Tax e-Filing portal and is furnished to the Commissioner of Income Tax (CPC).
- PAN is Mandatory: The form cannot be submitted without a valid Permanent Account Number (PAN).
5. Structure of the Form The form is divided into two main parts:
- Part A (Particulars of the Reporting Person): Captures the details of the registered non-profit organisation, including their Name, Address, PAN, Unique Registration Number (URN), Date of issuance of URN, and the specific reporting period.
- Part B (Details of Donors and Donations): Captures the specific details of the contributions, including donor identification (like PAN or Aadhaar), donation type (e.g., corpus or specific grant), mode of receipt (e.g., cash, kind, electronic), and the amount.
6. Outcome and Link to Form 114 (Donation Certificate) Form 113 is directly linked to Form 114, which is the certificate of donation.
- Once the non-profit organisation successfully files and processes Form 113, it enables the generation of the donation certificate in Form 114.
- This certificate is then issued to the donor, allowing the donor to accurately claim tax exemptions for their voluntary donations in their subsequent income tax return.
7. Corrections and Revisions If an organisation makes a mistake after submitting Form 113, they are allowed to file a correction statement. If a correction is made that affects a donor’s details, a revised Form 114 certificate may need to be issued to that donor.
8. Key Update in the 2026 Rules Under the old law, Form 10BD was used for reporting both standard charitable donations (under section 80G) and scientific research donations (under section 35). However, the new Form 113 is drafted specifically for the purposes of charitable donations under section 354(1) of the new Act (equivalent to the old 80G).