Form 114 Income Tax Rules 2026 pdf download and Key points Certificate of donation

CA Satbir Singh — Wed, 15 Apr 2026 06:33:59 +0000

Form 114 Income Tax Rules 2026 pdf download and Key points

FORM NO. 114
[See rule 190(7)]
Certificate of donation under section 354(1)(g)

Form No. 114 under the new Income-tax Rules, 2026 replaces the old Form 10BE. It is an essential document for taxpayers who make charitable donations.

Here are all the key points regarding Form No. 114:

1. Purpose of the Certificate Form 114 is an official Certificate of Donation governed by Section 354(1)(g) of the Income-tax Act, 2025, and Rule 190(7) of the Income-tax Rules, 2026. It serves as a formal acknowledgment or receipt issued to a donor, verifying that they have made a voluntary donation to a registered non-profit organisation (NPO).

2. Why it is Important This certificate is crucial because it allows the donor to accurately claim tax exemptions and deductions for their charitable contributions when they file their subsequent income tax return. Specifically, donors using this certificate can claim a deduction of 50% of the donation made, subject to 10% of their adjusted gross total income under Section 133(2).

3. How it is Generated (Link to Form No. 113)

No Filing by Donor: Neither the donor nor the donee “files” Form 114 directly.
Automatic Generation: The registered NPO (donee) is required to file a donation statement in Form No. 113. Once Form 113 is successfully submitted and processed by the Income Tax Department, the donation certificate in Form 114 is automatically generated.
Issuance: After generation, the NPO provides this certificate to the respective donor. Since Form 113 must be filed before 31st May of the following tax year, Form 114 is expected to be issued to donors around or after that date.

4. Structure of the Form The certificate is divided into two main parts to capture both parties’ details:

Part A (Particulars of the Donee): Contains the information of the registered NPO that received the donation, including their Name, Address, PAN, Unique Registration Number (URN), Date of Issue of URN, Email ID, and Contact Number.
Part B (Details of Donor and Donation): Contains the donor’s Name, Address, and Unique Identification Number (like PAN, Aadhaar, Passport, or Elector’s ID). It also details the amount of the donation, the tax year it was received, and the Section under which it is eligible for deduction (Section 133(1)(b)(ii)).
Type of Donation: It explicitly specifies whether the donation was a Corpus donation, a standard voluntary contribution, a Specific grant, or from Corporate Social Responsibility (CSR) funds.

5. Corrections and Revisions If the non-profit organisation realizes they made an error when reporting the donation and subsequently files a correction statement for Form 113, a revised Form 114 may need to be generated and issued to the donor to reflect the accurate details.

6. Key Updates in the 2026 Rules

Terminology: Terms like “Assessment / Financial / Previous year” have been universally replaced with “Tax year” to align with the new Act.
Scope: Under the old 1961 Act, this form was used to certify both standard charitable donations (old Section 80G) and scientific research donations (old Section 35). However, the new Form 114 is strictly drafted only for the purpose of charitable donations under Section 354(1) of the new Act (the equivalent of 80G). References to scientific research donations have been omitted, as separate rules are being drafted for those.

Form 114 Income Tax Rules 2026 pdf download

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Form No. 114 – Frequently Asked Questions

1: What is FN 113 and FN 114?

Ans: FN 113 is a statement for furnishing the particulars of donations received by the registered non-profit organization(donee) during the tax-year whereas FN 114 is an acknowledgement/certificate for the donor in respect of donations given to such donee in respect of donations paid

2: Who should file FN 113?
Ans: Any registered non-profit organization(donee) receiving donations over a period of tax-year.

3: Is FN 113 mandatory?
Ans: FN 113 is mandatorily required to be filed and verified in accordance with section 354(1)(e) of th IT Act,2025 by the registered non-profit organization (donee) who is in receipt of voluntary donations

4: What is the time limit for filing FN 113 and issue of certificate in FN 114?
Ans: FN113 is required to be filed before 31st May immediately following the end of the tax year so that the certificate of donation in FN 114 may be issued by the given date.

5: Where can I file FN 113 and to which authority is it required to be furnished to ?
Ans: FN 113 is required to be furnished electronically to Commissioner of Income Tax (CPC) on the e-filing portal.

6 : What happens after I file FN 113 ?
Ans: Upon successful filing of FN 113 and upon generation/receipt of certificate on FN 114, the donor may claim exemption on account of such reported voluntary donations in the return of income filed subsequently

7: Can I edit FN 113 after submission?
Ans: Yes. Once FN 113 is submitted, a correction statement may be filed. However, a revised FN 114 may have to be issued to the donor. Further, multiple FN 113 may be filed spread over different reporting periods.

8: While filling Part A of FN 113, can I leave PAN blank?
Ans: A valid PAN is mandatory for all applicants filling the form and FN 113 cannot be filed in absence of PAN.

9: Can FN 113 be filed offline?
Ans: No. FN 113 can only be submitted online through the Income Tax e-Filing portal.

10: Why are FN 113 and FN 114 important?
Ans: FN 113 and FN 114 are important as they help verify donation claims and allow donors to claim tax deductions correctly.

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Guidance Note on Form 114

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Section 133 Income Tax Act 2025 Deduction in respect of donations to certain funds, charitable institutions, etc.

Section 354 Income Tax Act 2025 Application for approval for purpose of section 133(1)(b)(ii).

Form 113 Income Tax Rules 2026 Statement or Correction Statement to be filed by Done under section 354(1)

RULE 190 INCOME-TAX RULES 2026 Furnishing of statement of particulars in respect of donation and certificate to donor under section 354(1).

Form 114 Income Tax Rules 2026 pdf download Archives - Tax Heal

Form 114 Income Tax Rules 2026 pdf download and Key points Certificate of donation

Form 114 Income Tax Rules 2026 pdf download and Key points

Form 114 Income Tax Rules 2026 pdf download

Form No. 114 – Frequently Asked Questions

Guidance Note on Form 114