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[Music] this video is on form 10bd and form 10be which is required to be filed by charitable institutions trusts and funds approved by the income tax department section atg of the income tax act allows a deduction to the donors for the amount donated by them to the trust institutions and funds approved by the department with effect from financial year 2122 cross mechanism has been devised under the income tax act by way of filing form 10 bd by the dhonis and issuing certificates in form 10be to the donors to enable the department to check the validity of the reduction claims under section atg made by any donor these reporting entities are required to file statement of donations received in form 10 bd and issue certificates of donation to the dhonis informed nbe for the financial year 2122 by 31st may 2022 in order to file these forms a reporting entity should be registered on the e-filing portal with a valid username and password the status of pan should be active as for the pan datab
