Corpus Donation Register Format — Section 11(1)(d) & 11(5) Tracker
CORPUS & SPECIFIC-PURPOSE DONATION REGISTER
Trust / Institution: {{trust_name}} | PAN: {{trust_pan}} | Financial Year: {{financial_year}}
Registered address: {{registered_address}}
A. Corpus donations received during the year — Section 11(1)(d)
| Sl. | Date of receipt | Donor name | Donor PAN (where available) | Written specific direction — letter / instrument ref. & date | Receipt no. | Amount (₹) | Corpus / specific purpose |
|---|
| 1 | | | | | | | |
| 2 | | | | | | | |
| 3 | | | | | | | |
- A donation qualifies as corpus u/s 11(1)(d) only with a written specific direction from the donor that it shall form part of the corpus — an oral direction, or a direction inferred from the receipt alone, does not suffice. File the donor's letter / instrument against each row.
- Report every corpus donation donor-wise in Form 10BD (donation type 'Corpus') by 31 May following the financial year, and issue Form 10BE to the donor.
- Anonymous donations cannot be corpus — without an identified donor there is no written specific direction, and section 115BBC taxation may apply.
B. Section 11(5) investment tracking — corpus-linked
| Sl. | Corpus reference (Sl. above) | Investment / deposit mode u/s 11(5) | Instrument / account ref. | Date invested | Amount (₹) | Maturity / review date |
|---|
| 1 | | ____________ [e.g. scheduled-bank deposit / post-office savings / Central Govt. securities / units of specified mutual funds] | | | | |
| 2 | | | | | | |
Exemption u/s 11(1)(d) holds only while the corpus is invested or deposited in one or more of the forms or modes specified in section 11(5), maintained specifically for such corpus. Investments must be identifiable against the corpus — do not pool them with general funds.
C. Application out of corpus and restoration — Explanation 4 to section 11(1)
| Sl. | Date applied from corpus | Purpose of application | Amount applied (₹) | Restoration due by (within 5 years of end of PY of application) | Date redeposited to 11(5) corpus modes | Amount restored (₹) | Claimed as application in year |
|---|
| 1 | | | | | | | |
| 2 | | | | | | | |
- Amounts applied out of the corpus are NOT treated as application of income in the year of spending (Explanation 4 to section 11(1), inserted by the Finance Act 2021 w.e.f. AY 2022-23).
- When the amount is deposited or invested back into the section 11(5) modes maintained for the corpus, it is treated as application in the year of restoration, to the extent restored.
- The Finance Act 2023 tightened the interplay: the restoration must be made within 5 years of the end of the previous year in which the corpus was applied, and no restoration benefit is available for corpus applied before 1 April 2021. Restoration also earns the application benefit only where the original application satisfied the usual conditions (TDS deducted where applicable, payment-mode limits, etc.).
- Carry the closing corpus balance, corpus-linked investments and pending restorations into the Form 10B / 10BB working papers — the audit report questionnaire asks for corpus movements explicitly.
Prepared on: 30 July 2026
For {{firm_name}}
Chartered Accountants
Firm Registration No.:
_______________________________
{{engagement_partner}}
Partner | Membership No.: {{icai_membership_no}}
