Download Form 114 — Sample PDF (Illustrative Format)
Official gazette format · Rule 190(7) · Section 354(1)(g) · Free download
Form 114 Donation Receipt: Complete Guide to PDF Download & Tax Benefits (2026)
Form 114 is India's official donation certificate under the new Income-tax Act, 2025 — replacing the old Form 10BE. It is the only valid document for claiming tax deductions on charitable contributions under Section 354(1)(g). This guide covers everything: what it is, how to get the PDF, a filled dummy sample, and how to avoid costly mistakes.
- Updated April 2026
- 12 min read
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Start ITR FilingWhat is Form 114?
Form 114 is the official certificate of donation issued under Section 354(1)(g) of the Income-tax Act, 2025. It is the direct successor to the old Form 10BE and serves as legal proof that your charitable contribution was received and reported to the Income Tax Department by the NGO, trust, or fund you donated to.
Crucially, you do not fill this form yourself. The registered non-profit organisation generates it automatically after filing Form 113 on the e-filing portal. You receive it as a PDF directly from the charity — typically in early June, well ahead of the July ITR deadline.
Key fact: Without a valid Form 114 referencing Section 354(1)(g), the Income Tax Department will not accept your charitable donation deduction claim — regardless of the amount donated.
What is Section 354(1)(g)?
Section 354(1)(g) of the Income-tax Act, 2025 governs tax deductions for charitable donations — the modern equivalent of the widely known Section 80G under the old Act. Key provisions:
- Deduction of 50% of the donated amount, capped at 10% of your adjusted gross total income (per Section 133(2)).
- Applicable to individuals, HUFs, and companies donating to approved non-profit organisations.
- The donation must be reported via Form 113 and evidenced by a valid Form 114 to qualify.
- Cash donations above ₹2,000 are not eligible — only bank transfers, cheques, NEFT/RTGS, and UPI payments qualify.
- Donor must provide PAN or Aadhaar to the NGO at the time of donation.
What is the Difference Between Form 113 and Form 114?
The connection between Form 113 and Form 114 is at the heart of the new donation compliance system under the Income-tax Act, 2025. Here's how they work together and why accurate reporting is so vital.
Form 113 is an annual statement that every registered non-profit organisation (donee) is required to file online, declaring all voluntary donations received in a specific tax year. The filing deadline is strict — by 31 May after the close of the tax year. In this form, the organisation must provide detailed donor information such as PAN/Aadhaar, amount donated, type of donation, and mode of payment. The details must be exact because any errors in donor data or amounts will directly affect the donor's ability to claim a tax deduction.
Once Form 113 is submitted and successfully processed by the Income Tax Department, the system automatically generates Form 114 for each donor. Form 114 is the official donation receipt certificate, and only these certificates — linked to reported entries in Form 113 — are valid for tax deduction claims. The charity is responsible for downloading Form 114 and distributing it promptly to each donor.
The accuracy and timeliness of the information the non-profit organisation provides in Form 113 are critical. Inaccurate reporting — such as missing PANs, incorrect amounts, or unreported donations — can lead to unmatched records, denial of tax benefits for donors, or compliance issues for the organisation. If mistakes are discovered after submission, the organisation must promptly file a correction statement and issue a revised Form 114, ensuring donors receive the correct certificate for their tax returns.
This mandatory electronic process, enforced under the new tax law, creates a transparent, traceable link between donations received by NGOs and the tax deductions claimed by donors. It protects both charities and donors, prevents fraudulent claims, and strengthens trust in India's charitable giving framework.
Form 113 vs Form 114 — key differences
| Aspect | Form 113 | Form 114 |
|---|---|---|
| Who files / issues it? | Registered non-profit (donee) | Auto-generated by IT portal; issued by donee |
| Purpose | Annual statement of donations received | Donation certificate issued to each donor |
| Due date | 31 May following the tax year | Within ~24 hrs of Form 113 processing |
| Recipient | Income Tax Department | Individual donor |
| Required for tax claim? | Indirectly (enables Form 114) | Yes — mandatory |
| Donor downloads from portal? | No | No — donee downloads & forwards |
| Replaces old form | Form 10BD | Form 10BE |
Old regime vs new regime — form comparison
| Feature | Old: Form 10BD / 10BE | New: Form 113 / 114 |
|---|---|---|
| Governing act | Income-tax Act, 1961 (Sec. 80G) | Income-tax Act, 2025 (Sec. 354(1)(g)) |
| Certificate form | Form 10BE | Form 114 |
| Statement form | Form 10BD | Form 113 |
| Scientific research coverage | Included | Excluded (separate form) |
| Manual certificates | Allowed freely | Only with Pre-ARN |
| Auto-populate in AIS | Partial | Full auto-populate |
| Cash donation limit | ₹2,000 | ₹2,000 (unchanged) |
| Terminology | FY / AY / Previous Year | Tax Year (single unified term) |
| E-verification | Recommended | Mandatory |
Who Gets Form 114?
Any individual, Hindu Undivided Family (HUF), or company that makes a qualifying financial contribution to a registered charity receives this form. To get it, you must provide your Permanent Account Number (PAN) or Aadhaar number to the charity when you donate. The charity cannot file their side of the paperwork without your PAN, which means they cannot generate your certificate.
Why Form 114 is Important for Donors
Having a valid certificate of donation — now officially Form 114 — is the only lawful document recognised under the new Income-tax Act, 2025 for claiming a deduction on charitable donations. This certificate is what links your act of giving directly to your income tax return, offering irrefutable proof that your donation went to a registered and compliant non-profit. Submitting Form 114 with your return is not just a formality; it is a legal requirement. Without it, your charitable contribution cannot be used to reduce your taxable income, regardless of the amount donated.
The Income Tax Department cross-verifies all claims using these certificates, so having Form 114 ensures you stay fully compliant with the most current tax regulations and are protected from rejection of claims, notices, or penalties. The government introduced this system to stop fake donation claims. By matching the charity's Form 113 with your Form 114, the tax department ensures complete accuracy — protecting you from tax notices and ensuring your good deeds actually result in tax savings.
Types of donations covered under Form 114
| Code | Type of donation | Description | Eligible for deduction? |
|---|---|---|---|
| I | Corpus donation | Permanent endowment (Section 339) | Yes |
| II | Voluntary contribution | Regular donation (not corpus) | Yes |
| III | Specific grant | Donation for a designated project | Yes |
| IV | CSR donation | Corporate Social Responsibility (Cos. Act S.135) | Subject to conditions |
| V | Others | Specify on form | Case by case |
| — | Scientific research | R&D donations | No — separate form |
| — | Cash above ₹2,000 | Currency notes / coins | Not eligible |
THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] · For illustrative purposes only
FORM NO. 114
[See rule 190(7)] · Certificate of donation under section 354(1)(g) of the Income-tax Act, 2025
SAMPLE - ILLUSTRATIVE ONLYPart A — Particulars of the Donee (Registered Non-Profit Organisation)
Asha Sewa Charitable Trust
AABTA1234C
Flat 12, Seva Bhawan, MG Road, Sector 5, Gurugram, Haryana – 122 001, India
DARPG/NGO/HR/2021/0045
14 / 03 / 2021
admin@ashasewa.org
+91 98110-45678
Part B — Details in respect of donor and donation
2026DF113ACK00128374
BCQPR5678M
1 (PAN available)
Ramesh Kumar Sharma
₹ 25,000.00
2025–26
A-304, Lakeview Apartments, Dwarka Sector 12, New Delhi – 110 075, India
(II) Voluntary contribution other than corpus donation
Section 133(1)(b)(ii) — Donor eligible for 50% deduction = ₹12,500, subject to 10% of adjusted gross total income as per Section 133(2)
Verification
I, Priya Malhotra, holding PAN BFDPM8901K, solemnly affirm that to the best of my knowledge and belief, the information given in the certificate is correct and complete and is in accordance with the provisions of the Act. I further declare that I am making this certificate in my capacity as Honorary Secretary and I am also competent to issue this certificate.
Notes (from official Gazette)
- Name shall include full name of the registered non-profit organisation, fund, or the donor.
- Address shall include flat/door/building, road/street/block, area/locality, post office, town/city/district, state, country and PIN code.
- ID Code 1 = PAN available; Code 2 = Passport; Code 3 = Voter ID (EPIC); Code 4 = Taxpayer ID of country of residence.
- Types: (I) Corpus donation (Sec. 339) | (II) Voluntary contribution | (III) Specific grant | (IV) CSR (Cos. Act S.135) | (V) Others.
- Donor eligible for 50% deduction subject to 10% of adjusted GTI per Section 133(2).
- Some information in the form would be pre-filled to the extent possible.
- Amount to be filled in rupees unless stated otherwise.
✓ This sample mirrors every field in the official Gazette notification. Request the auto-generated official certificate directly from your NGO — the IT portal pre-fills many fields automatically.
How to get your Form 114 PDF
As a donor, you cannot log in to the IT portal to download Form 114 yourself. Here's exactly how the process flows:
When making a donation, provide your PAN or Aadhaar number to the charity. Without it, the organisation cannot include you in Form 113 — and no Form 114 will be generated.
The registered organisation files Form 113 on the Income Tax e-filing portal, listing your donation details accurately — name, PAN, amount, type of donation, and mode of payment.
Within approximately 24 hours of Form 113 being processed, the IT portal automatically generates individual Form 114 certificates for each donor listed.
The authorised signatory downloads each donor's Form 114 PDF from their e-filing dashboard and sends it via email or post — typically by early June.
Check your name, PAN, donation amount, tax year (2025–26), and type of donation. Any mismatch must be flagged to the NGO immediately for a correction statement.
Your Form 114 details appear pre-filled in your Annual Information Statement (AIS) on the IT portal. Simply verify and confirm when filing your return before 31 July.
Lost your Form 114? You cannot re-download it yourself from the government portal. Contact the donee organisation — they can retrieve it from their e-filing dashboard and resend you the PDF.
How Form 114 Helps in Claiming Tax Deduction
If you are looking for an 80G donation receipt under the new Income-tax Act, 2025, Form 114 is your official proof and a crucial requirement for claiming tax deductions on charitable donations. When you donate to a registered non-profit, the charity files your donation details through Form 113, ensuring your PAN/Aadhaar is correctly reported. After successful submission and processing of Form 113, your Form 114 is generated and issued by the charity — this document contains all key information, such as your identity, the donation amount, and the applicable tax year.
Under Section 354(1)(g), attaching or quoting Form 114 while filing your income tax return allows you to claim a deduction, typically up to 50% of the donated amount (subject to 10% of your adjusted gross total income, depending on the approval status of the charity). The process is designed for both automation and transparency: Form 114 is system-generated, minimising errors and fraud, and your details are often auto-populated in your Annual Information Statement (AIS) on the income tax e-filing portal. You simply verify and confirm the information during your tax return filing, ensuring that your donation translates directly into a legitimate tax benefit.
Under the new rules, only donations reported and acknowledged via Form 114 are considered valid for tax relief — so this certificate provides assurance that your charitable giving is officially recognised and your tax-saving benefit is fully protected. This NGO donation tax deduction allows you to claim a deduction of up to 50% of the donated amount, depending on the specific charity's approval status.
Here are worked examples showing how Section 133(2) applies to different donor profiles:
| Donor type | Donation | Adjusted GTI | 10% GTI cap | Deduction allowed |
|---|---|---|---|---|
| Salaried individual | ₹10,000 | ₹5,00,000 | ₹50,000 | ₹5,000 |
| Professional / self-employed | ₹25,000 | ₹8,00,000 | ₹80,000 | ₹12,500 |
| HUF | ₹50,000 | ₹10,00,000 | ₹1,00,000 | ₹25,000 |
| Large individual donor | ₹2,00,000 | ₹12,00,000 | ₹1,20,000 | ₹60,000 (GTI cap) |
| Company (CSR) | ₹5,00,000 | ₹50,000,000 | ₹5,00,000 | ₹2,50,000 |
Due Date and Filing Process
The filing process for Form 113 and Form 114 is strictly regulated under the new Income-tax Act, 2025, and meeting deadlines is crucial for both compliance and donor tax benefits.
Form 113 must be filed electronically by every registered non-profit organisation (donee) no later than 31 May following the end of the relevant tax year. For example, for donations received between April 2025 and March 2026, the charity must file Form 113 by 31 May 2026. Filing after this deadline can result in denial of valid donation certificates for that year, putting the donor's tax deduction in jeopardy and exposing the organisation to compliance issues.
After the successful online submission and processing of Form 113, the system automatically generates Form 114 for each donor whose information was reported. The charity must then download and issue the official Form 114 certificate to every donor, typically within 24 hours of Form 113 being processed.
It is essential that charities and their authorised signatories file accurate information and submit Form 113 on time. Delays or errors can mean donors do not receive their donation certificate in time to claim the deduction in their July tax return, and repeated late filings may lead to penalties or loss of registration status for the organisation. Compliance with these timelines helps ensure donors receive their donation certificate for tax exemption well ahead of tax return filing, maintaining the trust and transparency required by the new donation reporting system.
Key dates at a glance
| Date | Who | Action required |
|---|---|---|
| Throughout the tax year | Donor | Make donation; share PAN with NGO at time of donation |
| 31 March | — | Tax year ends (2025–26) |
| By 31 May | Registered NGO | File Form 113 on the IT e-filing portal (mandatory) |
| ~1 June (within 24 hrs) | IT portal (auto) | Form 114 generated automatically for each reported donor |
| Early June | NGO | Download and dispatch Form 114 PDF to all donors |
| Before 31 July | Donor | File ITR; verify/confirm AIS pre-populated donation data |
Common Mistakes to Avoid
To ensure you get your tax benefits without any hassle or notices, watch out for these common errors made by donors and non-profit organisations alike:
- Submitting incomplete donor information: Make sure all mandatory fields such as name, PAN, donation amount, and mode of payment are accurately reported to the non-profit. Missing or incomplete data can result in rejection or delay of your certificate.
- Providing incorrect unique identification numbers: Double-check your PAN, Aadhaar, or other ID numbers for accuracy before handing them over to the charity. Wrong information may cause your certificate to be unmatched in the tax records.
- Not giving your PAN: The NGO cannot include you in Form 113 without your PAN or Aadhaar. No PAN = no Form 114 = no deduction. Always share it at the point of donation.
- Accepting handwritten receipts: A simple handwritten receipt from a charity is no longer enough for tax purposes. Manual certificates are only legally valid if they carry a system-generated Pre-Acknowledgement Number (Pre-ARN). Plain handwritten receipts have no validity under the new rules — you must insist on the official Form 114.
- Delaying your donation until late in the tax year: Donations made very close to 31 March may not be reported in time for the Form 113 filing deadline, causing you to miss out on timely certificate issuance. Donate early in the tax year.
- Not following up with the charity for certificate delivery: Don't assume your certificate will always be sent automatically. Follow up with the charity proactively if you don't receive your Form 114 soon after the deadline.
- Overlooking errors in the certificate: When you receive your Form 114, check that your name, PAN, and donation amount exactly match your records. Review the tax year, type of donation, and all other details. Any mistake can affect your ability to claim a deduction — ask the charity to file a correction statement immediately.
- Ignoring e-verification steps: Ensure Form 113 is properly e-verified and acknowledged via the portal to generate valid certificates. This applies to donors who also manage compliance for their own trusts or NGOs.
- Missing the due date for revision: If errors are found after filing Form 113, corrections and revised Form 114 certificates should be issued promptly — delays can prevent donors from claiming deductions in the correct assessment year.
- Donating cash above ₹2,000: Such donations are ineligible for any deduction regardless of Form 114 being issued. Use bank transfer, cheque, NEFT/RTGS, or UPI.
- Donating to unregistered entities: Only organisations with a valid URN and current registration under the Income-tax Act, 2025 can issue legally valid Form 114 certificates.
Tips for compliance: Always provide accurate, complete information when donating. Keep a digital and physical record of your donation certificate. Check that your donation details are reflected in your Annual Information Statement (AIS). Mark your calendar for 31 May (Form 113 deadline) and 31 July (ITR deadline).
Latest Updates (2026)
The latest updates introduced by the Income-tax Rules, 2026 under the new Income-tax Act, 2025 have made several important changes to both terminology and compliance procedures:
Terms like "Financial Year," "Assessment Year," and "Previous Year" are now replaced by a single, easy-to-understand term — "Tax Year." This shift removes confusion and aligns all compliance language under the new law.
The forms have been greatly simplified. Earlier, donors and organisations worked with Form 10BD and Form 10BE under the old regime. Now, Form 10BD is replaced by Form 113 (filed by the charity as a statement of donations received) and Form 10BE is replaced by Form 114 (the donation certificate issued to donors).
Form 114 is now strictly limited to standard charitable donations and no longer covers scientific research or other specialised donations. Separate rules and forms will exist for those cases.
All filings and certificates are fully electronic, eliminating paper-based processes and manual errors. Manual certificates can only be issued using a system-generated Pre-Acknowledgement Number (Pre-ARN), which must be quoted for legal validity.
These changes streamline the compliance burden for both registered organisations and donors, increase transparency in charitable giving, and make it much easier for donors to claim tax benefits accurately. By updating and simplifying the rules and forms, the 2026 changes help ensure India's donation reporting is modern, digital, and trustworthy for both donors and non-profits. Additionally, the old Form 10BE is completely retired — Form 114 is now strictly dedicated to standard charitable donations, making the process cleaner and less confusing for everyone involved.
2026 rule changes at a glance
| What changed | Old rule (pre-2025) | New rule (2025 onwards) |
|---|---|---|
| Donation certificate | Form 10BE | Form 114 |
| Donation statement | Form 10BD | Form 113 |
| Governing section | Section 80G (IT Act 1961) | Section 354(1)(g) (IT Act 2025) |
| Year terminology | FY / Assessment Year / Previous Year | Tax Year (single unified term) |
| Scientific research | Covered under 80G family | Separate form; excluded from Form 114 |
| Manual certificates | Freely allowed | Only valid with Pre-ARN |
| Process | Partially digital | Fully electronic — no paper forms |
| AIS integration | Partial | Full auto-populate for donor |
Frequently Asked Questions
Is Form 114 mandatory for all charitable donations?
Yes. For any donation you wish to claim a tax deduction on under Section 354(1)(g), Form 114 is the only legally recognised certificate. Without it, no deduction is admissible regardless of the donation amount.
Can I download Form 114 myself from the Income Tax portal?
No. Only the donee (registered NGO or trust) can download it from their e-filing dashboard. You must contact the organisation to receive your copy. If the NGO is unresponsive, escalate through the IT Department's grievance portal.
What if the NGO misses the 31 May deadline for Form 113?
If Form 113 is not filed on time, Form 114 cannot be generated for that year. This means you cannot claim a deduction in your July ITR. The NGO may also face penalties and risk losing its registration status.
What is a Pre-ARN and when is it required?
A Pre-Acknowledgement Number (Pre-ARN) is a system-generated reference number that must appear on any manually issued donation receipt. Manual receipts without a valid Pre-ARN are legally invalid under the Income-tax Act, 2025.
Does Form 114 cover CSR donations?
CSR donations under Section 135 of the Companies Act, 2013 are listed as Donation Type IV in Form 114. However, deductibility of CSR donations is subject to additional conditions — consult your CA or tax advisor before claiming.
What if the donor does not have a PAN?
Alternative IDs are accepted: Passport number (ID Code 2), Elector's Photo Identity Card / Voter ID (ID Code 3), or Taxpayer Identification Number from the country of residence for foreign donors (ID Code 4).
How is Form 114 different from an 80G certificate?
Under the new Income-tax Act, 2025, "80G certificate" is an obsolete term. Form 114 is the direct replacement — it serves the same function but is now mandatory, fully electronic, system-generated, and linked to Section 354(1)(g) instead of Section 80G.
Will Form 114 data appear automatically in my ITR?
Yes. Form 114 details auto-populate in your Annual Information Statement (AIS) on the Income Tax e-filing portal. During ITR filing, simply verify and confirm the pre-filled donation data — you do not need to enter it manually.
Key Deadlines
Donor Checklist
- Share PAN/[Identity Number] at time of donation
- Donate via bank/UPI (not cash >₹2,000)
- Ensure NGO has valid URN
- Expect Form 114 by early June
- Verify all details on certificate
- Check AIS before filing ITR
- File ITR before 31 July
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