Donation Statement CSV Builder (Form 10BD and Form No. 113)

About the Donation Statement CSV Builder (Form 10BD and Form No. 113)

Every registered trust, NGO, temple, mosque or gurdwara whose donors claim a deduction reports the year’s donations in a statement: Form 10BD for FY 2025-26 and earlier years, Form No. 113 from FY 2026-27 (rule 190 of the Income-tax Rules, 2026). The portal wants one row per donor, donation type and mode of receipt, in its template’s columns, with drop-down wording, a donor ID on every row and at most 25,000 rows a file — and donation registers are kept in Tally, Busy, bank statements and Excel sheets that look nothing like that.

This builder reads your registers, lets you map their columns once (the mapping is saved for files with the same columns), cleans names and addresses, classifies each donation as corpus, general, specific grant, CSR or others and as cash, kind, electronic or others, adds them up per donor, type and mode, splits joint donations between the donors, and writes the statement CSV in the template’s column order. Donations without a donor ID go to a separate list with totals for the audit report, a reconciliation checks the statement against the books, and a helper prepares a revised Form 10BD from the portal’s list of 10BEs. In the free preview you see the checks, the totals and the first rows; a Premium pass unlocks the files. Everything runs in your browser.

Common uses

• A temple trust turning its counter and online-donation registers into the year’s statement.
• An NGO combining Tally donor ledgers and a bank statement into one Form No. 113 file.
• A CA firm preparing statements for several client trusts, with each organisation’s URN kept.
• Correcting a filed Form 10BD: wrong amounts, missing addresses and duplicate rows.

What the builder does with your registers

• Reads Excel (.xlsx, .xls) and CSV files of any layout: it finds the header row below a title block, skips total and balance lines, and leaves out cancelled receipts, refunds and debit entries, zero amounts and donations dated outside the financial year — each listed with the reason.
• Maps the columns: donor’s name, address, PAN or other ID, ID type, amount, date, fund or type, mode, section, pre-acknowledgement number, receipt number, shares of a joint donation and a narration. A bank narration such as “UPI/…/GPay” or “CASH DEP” tells the mode when there is no mode column.
• Cleans names and addresses: no line breaks, plain quotes and dashes, and (on by default) no commas, which are a common cause of broken uploads.
• Checks every ID: a PAN’s structure and its 5th character against the name, an Aadhaar number’s Verhoeff check digit (Form 10BD only), and the shape of passport, voter ID and licence numbers.
• Adds up the donations per donor, donation type and mode of receipt (and section, for Form 10BD), keeping a donation with a pre-acknowledgement number in its own row.
• Writes the CSV in the template’s column order, split into files of 25,000 rows, each numbered from 1.

The rules it follows

• Rule 190(3) of the Income-tax Rules, 2026 (rule 18AB for Form 10BD): all donations of the same nature from one person in the year are added up, and a donation in the names of several people is attributed in the shares they gave, or equally. Note 6 of Form No. 113: separate rows for each combination of donation type and mode.
• Form No. 113 has five donation types (corpus, voluntary contribution other than corpus, specific grant, CSR funds, others) and ID codes 1 (PAN), 2 (passport), 3 (elector’s photo identity number) and 4 (foreign TIN); Form 10BD has three types (corpus, specific grant, others — a general donation is “others” there), a section code and the URN of the approval on every row, and also takes Aadhaar, driving licence and ration card numbers.
• Donations for research (section 35(1)(ii), (iia) or (iii) of the 1961 Act, section 45(3) of the Income-tax Act, 2025) went into Form 10BD under their own section codes. From FY 2026-27 they are reported in Form No. 15 under rule 31, not in Form No. 113: the builder leaves a donation the register’s section column names as one for research out of a Form No. 113 statement and lists it under Left out. It does not make Form No. 15.
• A cash donation above ₹2,000 is reported but gives the donor no deduction, and only donations of money are deductible (Income-tax Act, 2025, section 133(4) and (5)): the reconciliation shows both.
• The statement is due by 31 May after the year; a late one costs ₹200 a day (section 429) and may bring a penalty of ₹10,000 to ₹1,00,000 (section 464) — sections 234G and 271K of the 1961 Act for Form 10BD (portal FAQ).

Revised Form 10BD

The portal’s user manual files a revised Form 10BD from the list of 10BEs already generated (Export 10BE’s generated into CSV): you change a row’s name, address or amount and put Revised in column M, or put Delete to remove a row, and upload it. Load that list here after building the corrected statement: each 10BE is compared with the books, and a row changes to Revised when the name, address or amount differs, or to Delete when the books no longer have that donor, type and mode (or when it repeats another 10BE of the same donor). Donations not in the list at all go into another original Form 10BD, which the builder writes as a separate CSV. Compare the file with the template the portal shows in the revised filing before you upload it.

What it never does

It does not file anything, and it never makes Form 10BE, Form No. 114 or pre-acknowledgement numbers: the donors’ certificates are generated by the income-tax portal after the statement is filed, and only those carry the donor’s deduction. For receipts given when a donation comes in, use the Donation Receipt Generator; to check a statement made elsewhere, the Form 10BD / Form No. 113 CSV Checker.

Limitations

• Donors are matched by their ID: the same person written with two different IDs counts as two donors, and two people sharing an ID as one (the warnings list names that differ for one ID).
• Without the blank template from the portal, drop-down values are written in the wording of the template and the notified form; load the template and its own wording is used.
• Joint donations are split only when every donor of the entry has an ID in the same cell, in the same order as the names.
• The revised statement follows the portal’s user manual; Form No. 113’s correction statement is not covered until the portal publishes its procedure.
• It makes Form 10BD and Form No. 113 only: research donations of FY 2026-27 onwards belong in Form No. 15 (rule 31), which it does not make.
• It cannot check that an ID belongs to the donor or exists: the portal does that when the statement is filed.

Privacy

Your registers, donors and the statement stay in this browser. The column mappings, the classification of your values and your organisations are kept in this browser’s storage so you do not set them again; nothing is uploaded.