Form 113 is a Statement of Donations that is required to be filed by eligible registered non-profit organizations and persons specified under Schedule VII (Table – Sl. No. 1). 

The form captures details of donations received from donors during the reporting period and enables the reporting entity to furnish such information to the prescribed authority.

1. Entities may either file Form 113 directly to obtain system-generated Form 114 certificates or opt to generate Pre-Acknowledgement Numbers (Pre-ARNs).
2. In the latter case, the entity can generate Pre-ARNs in advance (up to a maximum of 1,000 at a time) and issue manual donation receipts to donors at the time of receiving contributions, mentioning the Pre-ARN on such receipts. Subsequently, the entity is required to file Form 113 against the utilized Pre-ARNs, upon which Form 114 certificates are generated with the same acknowledgement numbers. 
3. Only after filing Form 113 for the previously generated Pre-ARNs can the entity generate a fresh set of Pre-ARNs.
4. In essence, Form 113 is the statutory reporting mechanism through which eligible organizations report donations received and facilitate the issuance of donation certificates to donors.
5. If no donation is received during the Tax year, the form 113 is not needed.
    

The last date to submit the statement in Form 113 is 31st May under rule 190(6) immediately following the end of the Tax year in which the donation was received.

Form 114 is a certificate of donation generated through system after filing of Form 113. This certificate in form 114 is issued to donors.

The last date to issue a certificate to the donor in Form 114 is 31st May under rule 190(8) immediately following the end of the Tax year in which the donation was received.

Yes, your form will be submitted only after you complete e-Verification of the form using DSC/EVC/OTP on registered mobile number.

Pre-Acknowledgement Numbers (Pre-ARNs) are unique identification numbers generated by eligible registered non-profit organizations and persons specified in Schedule VII (Table – Sl. No. 1), for the purpose of issuing manual donation receipts to donors at the time of receiving donations.
A reporting entity may generate up to 1,000 Pre-ARNs without first filing Form 113 (Statement of Donations). 

Each Pre-ARN must be quoted on the manually issued donation receipts and serves as a unique reference for tracking and reporting the donation.  Entity must file Form 113 for the donations corresponding to those Pre-ARNs. Based on such filing, Form 114 (Donation Certificates) will be generated with the same acknowledgement numbers as the Pre-ARNs already issued.

Once all previously generated Pre-ARNs have been utilized and reported through Form 113, the reporting entity may generate a fresh batch of up to 1,000 Pre-ARNs. 

Follow below steps to generate Pre-ARNs:

Step 1: Log in to the e-Filing portal with your User ID and Password.
Step 2: Go to ‘e-File’ > ‘Income Tax Forms’ > ‘File Income Tax Forms’.
Step 3: Select the ‘Forms as per Income Tax Act 2025’ tab, search for Form 113, and click the ‘File Now’ button.
Step 4: Select the ‘Filing type radio button and Tax year from the drop-down menu and click ‘Continue’.
Step 5: Read the instructions and close the pop up by clicking on ‘Ok’.
Step 6: Click on ‘Generate Pre-Acknowledgement Numbers’ to Generate Pre-ARN.
Step 7: Enter the number of Pre-ARNs to be generated. Then click ‘Generate Pre ARNs’ after entering the value in the ‘Count of Pre Acknowledgement Numbers to be generated’ field.
Step 8: Click on ‘Continue’.
Step 9: After click on continue, you will see a success message - Pre ARNs have been successfully generated. Please click on the 'Export to excel' button to get the list of ARNs generated.

Pre Acknowledgement Number (Pre ARN) can only be generated during the same tax year for which you are filing the statement. Once the tax year ends on 31st March, the system does not allow you to generate a Pre ARN for that Tax year. You can generate it only for the current, ongoing tax year.

After utilizing the generated Pre-ARNs, donee can again generate more Pre ARNs by following the same process and issue manual receipt to donors. You can continue the same for up to 1000 Pre ARN's.

After utilizing the 1,000 Pre-ARN entries, the donee must file Form 113 with the details of those entries. Once filed, the 1,000 Pre-ARNs will be considered consumed. Therefore, the donee can generate the next set of 1,000 Pre-ARNs only after consuming the previously generated 1,000 Pre-ARNs by filing Form 113.

Follow below steps to view generate Pre-ARNs:

Step 1: Click on ‘View previous Pre-Acknowledgement Numbers’.

Step 2: Here you can View and check the Status (Consumed, Unconsumed, expired & deleted) of all Pre-ARN generated.

You can View/ check status of particular ARN by applying filter option.  

Click the filter in the right above corner, select status and date of generation (From-To) and then click Apply.

If you want to directly file Form 113 and generate system generated Form 114 certificates, then select “File Statement or Correction Statement to be filed by Donee under section 354(1) [Form 113]” directly and continue filing.

Yes, multiple original Form 113s may be filed for the same tax year. If the original Form 113 is filed multiple times, ensure that only the additional entries are reported and that entries already reported in previously filed original Form 113s are not included.

For example, if an original Form 113 is initially filed with 100 entries and you now want to report an additional 10 entries, you should file another original Form 113 with only those 10 entries, not 110. In case of inadvertent duplicate reporting, please file a revised Form 113 to delete the duplicate entries.

Please Note: If you want to add a new entry, you must file an original Form 113. You cannot use the revision functionality to add new details.

After filing of Statement of Donations in Form 113, download and issue Certificate of Donations in Form 114 which contains details of the NGO like PAN and Name of the NGO, approval/certificate numbers u/s 354 of income tax act 2025 along with details of the donations and donor. 

Follow below steps to Download Form 114:

Step 1: Log in to the e-Filing portal using your user ID and password.
Step 2: On your Dashboard, click ‘e-File’ > ‘File Income Tax Forms’ > ‘View Filed Forms’.
Step 3: After clicking on ‘View Filed Forms’, go to the next screen and select the Tab ‘Forms as per Income Tax Act 2025’. Once the tab opens, choose the Form 113 panel.
Step 4: Click on ‘Download 114 PDF's’ button.
Step 5: Once you click the ‘Download Form 114 PDF’ button, a ZIP file will be downloaded. This ZIP file will contain separate Form 114 PDFs for each donation whose details were provided in the CSV uploaded while filing Form 113.

After extracting the Form 114 PDFs from the ZIP file, the Donation Certificate can be issued to the respective donors.

Form 114 PDF will appear as follows. 

You can revise the original Form 113 to update details such as the donor’s name, add or change the donor’s address, modify the amount, or delete entries.

Enter the revised details in the Excel sheet and select the appropriate status in column ‘L’ as ‘Revised’ or ‘Delete’.

Please Note: If you want to add a new entry, you must file an original Form 113. You cannot use the revision functionality to add new details.