Rule 190 of Income 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.
Rule 190 of the Income-tax Rules, 2026 requires a registered non-profit organisation to file a statement of donation particulars in Form No. 113 and issue a certificate to each donor in Form No. 114, both on or before 31 May immediately following the financial year in which the donation is received.
The forms that replace 10BD and 10BE
Rule 190 succeeds rule 18AB of the Income-tax Rules, 1962. The mechanism is unchanged in principle — a donee reports every donation, and the donor's deduction is anchored to that report — but the forms are renumbered.
| Purpose | 1962 Rules | 2026 Rules | Due date |
|---|---|---|---|
| Statement of donation particulars | Form 10BD | Form No. 113 | 31 May following the financial year |
| Certificate to the donor | Form 10BE | Form No. 114 | 31 May following the financial year |
Who must file — rule 190(2)
The statement of particulars required under section 354(1)(e) or (f) must be furnished by:
- any registered non-profit organisation; or
- a person referred to in Schedule VII to the Act,
referred to collectively in the rule as the donee. It is furnished in respect of each financial year, in Form No. 113, and verified in the manner indicated in the form.
Rule 190(1) names the prescribed income-tax authority for section 354(1)(e) and (f) as the Director General of Income-tax (Systems).
Aggregation and joint donations — rule 190(3)
When aggregating amounts to determine the sums received for reporting in respect of any person, the donee must:
- (a) take into account all donations of the same nature paid by that person during the financial year; and
- (b) where a donation is recorded in the name of more than one person, proportionately attribute the value of the donation, or the aggregated value of all donations, to all those persons — and where no proportion is specified by the donors, attribute it equally.
A cheque signed by two spouses, or a donation recorded in a family name, must be split between the named persons. If the donors have not told the donee the proportion, the rule requires an equal attribution — the donee has no discretion. Where donors want a different split, they must specify it at the time of the donation. Capturing that intention on the receipt is the simplest control.
Clause (a) is equally important in practice: donations of the same nature from one person across the year are aggregated, not reported transaction by transaction. A donor who gives Rs 5,000 monthly appears once, at Rs 60,000.
How Form No. 113 is filed — rule 190(4) and (5)
Form No. 113 must be furnished electronically:
- (a) under digital signature, if the return of income is required to be furnished under digital signature; or
- (b) through electronic verification code in any other case.
It must be verified by the person authorised to verify the return of income under section 265, as applicable to the donee.
The two 31 May deadlines — rule 190(6) and (8)
- Rule 190(6): the statement of particulars must be furnished on or before 31 May immediately following the financial year in which the donation is received.
- Rule 190(8): the certificate to the donor must be furnished on or before 31 May immediately following the financial year in which the donation is received.
Rule 190(7) sets out the content requirement for the certificate: for the purposes of section 354(1)(g), the donee furnishes the certificate to the donor specifying the amount of donation received from that donor during the financial year, in Form No. 114.
The statement and the certificates share a single deadline of 31 May. Since Form No. 114 is generated from the data filed in Form No. 113, the practical sequence is: reconcile the donation register in April, file Form No. 113 well before 31 May, then generate and issue Form No. 114 to every donor by the same date. Leaving the statement to 31 May itself leaves no room to issue the certificates.
Why accuracy here affects the donor
The donor's deduction under section 133(1)(b)(ii) is anchored to what the donee reports. A donation omitted from Form No. 113, or reported against the wrong PAN, or split incorrectly between joint donors, results in the donor's claim failing — and the donor has no independent route to fix it. The donee's filing is the single source of truth.
This is the reason the aggregation and proportionate-attribution rules in rule 190(3) are drafted with such precision.
Worked example
A registered NPO receives during financial year 2026-27:
- Rs 10,000 per month from Mr. Sharma — twelve donations of the same nature;
- Rs 3,00,000 by a single cheque recorded in the joint names of Mr. and Mrs. Verma, with no proportion specified.
In Form No. 113 the NPO reports:
| Donor | Amount reported | Basis |
|---|---|---|
| Mr. Sharma | Rs 1,20,000 | Aggregated under rule 190(3)(a) |
| Mr. Verma | Rs 1,50,000 | Equal attribution under rule 190(3)(b), no proportion specified |
| Mrs. Verma | Rs 1,50,000 | Equal attribution under rule 190(3)(b) |
All three receive Form No. 114 certificates for those amounts, and everything is completed by 31 May 2027.
Compliance checklist
- Maintain a donation register with donor PAN from the first day of the financial year.
- Capture the intended proportion for joint donations at the time of receipt; otherwise the equal-split default applies.
- Aggregate same-nature donations per donor before reporting.
- File Form No. 113 electronically with the correct authentication, verified by the section 265 person.
- Generate and issue Form No. 114 to every donor, and complete both by 31 May.
- Reconcile the total reported in Form No. 113 to the receipts in the books before filing.
Common mistakes
- Reporting each receipt separately instead of aggregating same-nature donations per donor.
- Attributing a joint donation entirely to the first-named donor.
- Filing Form No. 113 on 31 May and leaving no time to issue Form No. 114.
- Omitting donor PAN, which breaks the donor's deduction.
- Citing Forms 10BD and 10BE for financial year 2026-27 onwards.