Form 10BD / Form No. 113 CSV Checker for Indian Trusts and NGOs

About the Form 10BD / Form No. 113 CSV Checker for Indian Trusts and NGOs

Registered trusts, NGOs, temples, mosques and gurdwaras approved for donor deductions report every donation of the year in a statement: Form 10BD for donations up to FY 2025-26 (rule 18AB of the Income-tax Rules, 1962) and Form No. 113 from FY 2026-27 (rule 190 of the Income-tax Rules, 2026). The e-filing portal gives an Excel template that you fill in and save as a CSV file, and a single wrong drop-down value, an amount typed with commas or a PAN with one character off sends the upload back — while the donors’ certificates wait on it.

This checker reads the filled template — the CSV you would upload, or the Excel file before you save it — and lists every problem in plain words with its row and column: the 12 columns of the Form 10BD template (A–L) or the 9 of Form No. 113 (A–I), the drop-down values, each donor’s PAN, Aadhaar number, passport, voter ID or foreign TIN against its format, amounts, the 25,000-row limit, duplicates, rows of one donor that the rules ask you to combine, cash above ₹2,000 and gifts in kind, blank names and addresses, and the encoding, comma and line-break problems that break a CSV. The file is read on your device and never uploaded.

Without a pass, the free preview shows every count of the check with the first problems and rows to combine; the full list of problems, the report file and the copied summary need a Premium pass.

Common uses

• A trust’s accountant checking the statement before the 31 May upload.
• A CA firm checking statements prepared by several client NGOs.
• Finding why the portal rejected an upload: a column out of place, a drop-down typed by hand, a number Excel cut short.
• Seeing which donors have several rows that should be one.

What is checked

• The file: commas (not semicolons) between cells, quote marks that open and close, line breaks inside cells, empty rows between donations, characters damaged by saving in another encoding (“é”, “�”, or “?” inside a name), and the 25,000-row limit of one file.
• Columns: the template’s header row, the number of columns and their order — Form 10BD: Sl. No., Pre Acknowledgement Number, ID Code, Unique Identification Number, Section Code, Unique Registration Number, its date of issue, name, address, Donation Type, Mode of receipt and amount; Form No. 113: Sl. No., Pre-Acknowledgement Number, the donor’s ID number, ID Code, name, address, Donation Type, Mode of Receipt and amount.
• Drop-downs: the ID code, section code, donation type and mode of receipt, exactly as the drop-down has them (a typed “PAN” or “UPI” is flagged).
• Donor IDs: a PAN’s structure (and its 5th character against the donor’s name), an Aadhaar number’s 12 digits and Verhoeff check digit (Form 10BD only), and the shape of passport, voter ID and driving licence numbers.
• Amounts: digits only, at most two decimals, more than zero; no ₹, commas or spaces.
• Rows to combine and duplicates: one donor, donation type and mode on several rows, and rows repeated exactly.
• Cash and kind: cash rows above ₹2,000 and donations in kind, which are reported but give the donor no deduction.
• A revised Form 10BD: the portal’s list of 10BEs with a 13th column, M, is read as a revised statement: every row needs Revised or Delete there, and its rows are not added up as new donations.

Form 10BD or Form No. 113?

Donations of FY 2025-26 and earlier years are reported in Form 10BD under the Income-tax Act, 1961: its template has 12 columns, with drop-downs in columns C (ID Code), E (Section Code), J (Donation Type) and K (Mode of receipt), and also takes Aadhaar, driving licence and ration card numbers. Donations from FY 2026-27 onwards go into Form No. 113 under rule 190 of the Income-tax Rules, 2026: 9 columns A–I, ID codes 1 (PAN, mandatory where the donor has one), 2 (passport), 3 (elector’s photo identity number) and 4 (the tax identification number of the country where the donor lives), five donation types (corpus, voluntary contribution other than corpus, specific grant, CSR funds, others) and four modes of receipt (cash, kind, electronic including account-payee cheques and drafts, others). The checker works out the form from the columns.

The portal’s own CSV template for Form No. 113 follows the notified form; where its drop-down wording differs from the form’s notes, load the blank template so its lists decide.

Donations for scientific, social-science or statistical research went into Form 10BD too, under the section codes 35(1)(ii), (iia) and (iii). From FY 2026-27 a research association, university, college or company approved for them reports them in Form No. 15 under rule 31 of the Income-tax Rules, 2026 (section 45(3) of the Income-tax Act, 2025), not in Form No. 113. Form No. 15 has its own layout, and this checker does not cover it.

The rules behind the warnings

• One row per donor, type and mode. Rule 190(3) asks the donee to add up all donations of the same nature from one person in the year, and Note 6 of Form No. 113 to fill “separate rows … for each such combination” of type and mode. A donation with a pre-acknowledgement number keeps its own row: a certificate was issued for it by hand.
• Joint donations are attributed in the shares the donors gave, or equally (rule 190(3)(b)).
• Cash above ₹2,000 is reported, but gives the donor no deduction (Income-tax Act, 2025, section 133(5); section 80G(5D) of the 1961 Act), and a deduction is allowed only for a donation made as a sum of money (section 133(4)), so gifts in kind give none either.
• Due date: 31 May after the financial year, for the statement and the donors’ certificates (rule 190(6) and (8)). A late statement costs a fee of ₹200 a day, capped at the amount concerned (section 429), and may bring a penalty of ₹10,000 to ₹1,00,000 (section 464); for Form 10BD the same comes from sections 234G and 271K of the 1961 Act (portal FAQ).

Uploading on the portal

The portal’s user manual has you download the template from the Details of the donors and donations tab, fill it in, save it with File → Save As → CSV (Comma delimited) and upload the CSV. One file holds at most 25,000 rows; more donations go into another statement, and a statement may be filed several times for one year — each time with only the donations not reported before (a duplicate already filed is removed with a revised statement, whose rows carry Revised or Delete in column M). The certificates for donors — Form 10BE, and Form No. 114 from FY 2026-27 — are then downloaded from the portal.

Limitations

• It checks the format and the rules that can be read from the file; it cannot tell whether a PAN belongs to the donor or exists (the portal checks that), and a PAN’s check letter cannot be verified offline.
• Drop-down wording is checked against the portal template’s lists when the file (or the blank template you add) carries them; otherwise against the wording of the template and the notified form, and a value spelt differently is a warning, not an error.
• It does not file anything or make certificates: Form 10BE and Form No. 114 come only from the portal.
• The Form No. 113 checks follow the notified form; if the portal’s template for it differs, add that template so its own lists are used.

Privacy

The statement is read in your browser and never uploaded or stored; closing the page discards it.