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This video tutorial explains how to revise form 10BD and issue revised certificates of donation in form 10BE if errors are found in the original certificates. It is important to note that the reporting entity can only revise form 10BD if the original form has been filed. The process of filing form 10BD involves logging into the e-filing portal, navigating to the e-file tab, clicking on income tax forms, finding form 10BD, and filing it with the necessary particulars under section ATG or section 35A. Auto-populated fields include the PAN and submission mode.