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Case law › Forms › Form 10BE
Certificates issued to a taxpayer Became Form 114

Form 10BE

Certificate of donation under clause (ix) of sub-section (5) of section 80G and under clause (ii) to sub-section (1A) of section 35 of the Income-tax Act, 1961

What this form is

Form 10BE belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 114 of the Income-tax Rules, 2026. It is a certificate: a document that proves something happened, held by the person who needs to prove it. The assessee signs and files this himself.

Which provision requires it

Left, the provision as the department’s description names it. Right, where the same ground is covered now — taken from the department’s own section and rule concordances, not worked out by us.
What the description namesWhere it sits now
section 80G of the 1961 Actsection 133, section 332, section 354
section 35 of the 1961 Actsection 45, section 66

Rules of the 2026 Rules that work the same section. rule 190 (Furnishing of statement of particulars in respect of donation and). This is our own matching — we have paired the section the form names with the rules whose headings name that same section. The department has not said that any of these rules prescribes this form.

What it became under the 2026 Rules

The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.
Under the 2026 RulesWhat the department calls it
Form 114Certificate of donation under section 354(1)(g)

Where you meet it

You meet it when you need to prove something to somebody else — the department, a bank, a payer abroad. Keep it: the claim it supports can be reopened long after the year is closed.

On the same provision

Decisions in this library that turn on the same provision of the 1961 Act that this form names. They are about the provision, not about the form; a case is listed here because it argues the section, and none of them is authority on how the form itself is to be filled in.

Near it

Other forms we have put in the same group — certificates issued to a taxpayer.

Form 3CI, Form 10CCD, Form 10CCE, Form 10IA, Form 10IJ, Form 62, 2026 Form 16

Work it out

Free calculators on VittSphere ONE for the very provision this page is about. They open in the same window.

Get the form

Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.
Form 10BE — 1962 Rules (PDF) Fillable version Form 114 — 2026 Rules (PDF) All forms at the department
What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.