Form Nos explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
A registered non-profit organisation approved to receive donations that qualify for deduction has two filings each year: a statement to the tax authorities of the donations it received (Form 113) and a certificate to each donor (Form 114). This article describes both as printed, as per the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, and as corrected by the corrigendum G.S.R. 286(E). Later notifications should be checked.
Both forms are prescribed by rule 190 and made under section 354(1). Form 113 is the statement (or correction statement) of donations, filed by the donee for each financial year, and Form 114 is the certificate to the donor of the amount received. Rule 190(6) and (8) fix the same time limit for both: on or before the 31st May immediately following the financial year in which the donation is received.
The rule and the section
Section 354(1) of the Income-tax Act, 2025 lets a registered non-profit organisation, or a person in Schedule VII (Table: serial number 1), apply for approval for the purposes of the donation deduction in section 133(1)(b)(ii), subject to conditions that include delivering a statement of donations and furnishing a certificate to the donor, in the prescribed form and within the prescribed time. See sections 354 and 354A and our post on rule 190.
Under rule 190 the prescribed income-tax authority for clauses (e) and (f) is the Director General of Income-tax (Systems). Form 113 is furnished electronically under digital signature if the return of income has to be furnished under digital signature, otherwise through an electronic verification code, and is verified by the person authorised to verify the return of income under section 265 as applicable to the donee. Under rule 190(3), while aggregating the sums received from any person the donee takes in all donations of the same nature paid during the financial year, and where a donation is recorded in the name of more than one person with no proportion specified by the donors, it is attributed equally.
If your organisation is handling approval and annual donor reporting for the first time, our 12A, 80G and CSR registration team can help you set the process up.
Form 113: statement or correction statement
The printed title is "Statement or Correction Statement to be filed by Donee under section 354(1)". It has two Parts.
Part A: Particulars of the Reporting Person has eight rows: name, address, Permanent Account Number, Unique Registration Number, date of issuance of the number, e-mail identity, contact number, and the reporting period (from and to, in day, month, year form).
Part B: Details in respect of the donors and donations is a table with one row per combination of donor, type and mode (Note 6). The columns, lettered A to I:
| Column | Particulars |
|---|---|
| A | Serial number |
| B | Pre-acknowledgement number |
| C | Unique identification number of the donor (Note 3) |
| D | ID code (Note 3) |
| E | Name of donor |
| F | Address of donor |
| G | Donation type (Note 4) |
| H | Mode of receipt (Note 5) |
| I | Amount of donation |
The form closes with an undertaking: as far as the signatory knows and believes the details are true and correct; any later alteration will be communicated; and the signatory files in the stated capacity, holds the stated PAN, and is competent to file and verify the form. It carries place, date, signature, name and designation.
The Notes of Form 113:
- Note 3. The identification codes: where PAN is available and mandatory, the code is 1; where it is not, passport number is 2, elector's photo identity number is 3 and the taxpayer identification number of the country where the person resides is 4. The corrigendum G.S.R. 286(E) (item 61) corrected the two clause letters of this Note to (a) and (b).
- Note 4. Donation type: (I) corpus donation as per section 339; (II) voluntary contribution other than corpus donation; (III) specific grant; (IV) donation from Corporate Social Responsibility funds as referred to in section 135 of the Companies Act, 2013 (check that Act); (V) others, specify.
- Note 5. Mode of receipt: (I) cash; (II) kind; (III) electronic modes NEFT or RTGS including account payee cheque or draft; (IV) others, specify.
- Note 6. A donor who gave donations of different types or in different modes has a separate row for each combination.
- Note 7. The form may be filed in multiple as per procedures laid down by the Director General of Income-tax (Systems); what those procedures are is not in the text consulted.
- Notes 8 and 9. Some information is pre-filled; amounts are in rupees unless stated otherwise.
Form 114: certificate of donation
The printed title is "Certificate of donation under section 354(1)(g)". Under rule 190(7) the donee furnishes it to the donor, specifying the amount of donation received from that donor during the financial year.
Part A: Particulars of the Donee has seven rows: name, address, PAN, Unique Registration Number, date of issue of the number, e-mail identity and contact number.
Part B: Details in respect of donors and donation has rows 8 to 16:
| Row | Particulars |
|---|---|
| 8 | Acknowledgement number |
| 9 and 10 | Unique identification number of the donor and its ID code (Note 3) |
| 11 and 12 | Name and address of the donor |
| 13 | Amount of donation received |
| 14 | Financial year in which the donation was received |
| 15 | Type of donation (Note 4) |
| 16 | Section under which the donation is eligible for deduction, printed as section 133(1)(b)(ii) (Note 5) |
The Verification is a solemn affirmation by the signatory, as far as the signatory knows and believes, that the information in the certificate is correct and complete and in accordance with the Act, and that the signatory makes it in the stated capacity and is competent to issue it. It has place, date, signature, name and designation.
The Notes: Notes 1 and 2 on name and address; Note 3 (identification codes, with clause letters corrected to (a) and (b) by item 62 of the corrigendum); Note 4 (the same five donation types as in Form 113); Note 5, which says the donor is eligible for deduction of 50 per cent of the donation made, subject to 10 per cent of adjusted gross total income as per section 133(2); and Notes 6 and 7 on pre-filling and rupees. Note 5 gives the rate as printed in the Rules; the Act's section on the deduction is the place to check conditions.
The two forms side by side
| Form 113 | Form 114 | |
|---|---|---|
| Rule | 190(2) | 190(7) |
| Section | 354(1)(e) or (f) | 354(1)(g) |
| Given to | Director General of Income-tax (Systems) | the donor |
| Time limit | on or before the 31st May following the financial year of receipt (rule 190(6)) | same (rule 190(8)) |
| Verification | undertaking | verification |
Need help with donor reporting for a non-profit organisation?
A donation certificate is only as good as the donor identification behind it, and mismatches between the statement and certificates cause avoidable queries. For a review of your donor records and the annual calendar, speak to our 12A, 80G and CSR registration team.
Key takeaways
- Form 113 is the annual donee statement; Form 114 is the certificate to each donor.
- Both fall due on or before 31 May after the financial year of receipt.
- Form 113 has a row for each combination of donor, donation type and mode of receipt.
- Identification is by PAN (code 1) or, if there is none, passport, elector's photo identity number or foreign taxpayer number.
- Note 5 of Form 114 states the deduction percentages as printed.
Read next
- Rule 190: donation statement and certificate
- Form 112: audit report, Parts A and B and Schedules A to R
- Form 105: application for registration of a non-profit organisation
- Sections 354 and 354A of the Income-tax Act, 2025
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 2 October 2026. It explains the words of the rules and forms only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.