Form 10BBD Filing for FY 2025-26 – Due Date 31 August 2026

Form No. 10BBD is a mandatory electronic statement for certain Alternative Investment Funds, domestic companies and specified financial entities receiving eligible investments from specified persons under Section 10(23FE) of the Income-tax Act, 1961. For eligible assessees whose return of income is due on 31 August 2026, Form 10BBD for Previous Year 2025-26 is also required to be furnished by 31 August 2026. 

What is Form 10BBD?

Form 10BBD, prescribed under Rule 2DCA of the Income-tax Rules, 1962, is titled “Statement of eligible investment received”. It was introduced by CBDT Notification No. 50/2022-Income Tax dated 6 May 2022.

The form captures details of eligible investments received from a specified person either:

• Directly from the specified person; or

• Through an eligible Alternative Investment Fund out of the investment made by the specified person.

The prescribed Form 10BBD contains details such as the name and PAN of the specified person/AIF, opening balance, investments received during the year, investments returned during the year and closing balance. It also requires reporting of investments made out of such eligible funds. (Etds)

Who is required to furnish Form 10BBD?

Under Rule 2DCA, every:

• Category-I or Category-II Alternative Investment Fund covered by Section 10(23FE);

• Domestic company covered by the relevant provisions of Section 10(23FE); and

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• Eligible non-banking finance company,

which has received funds from a specified person, directly or through an Alternative Investment Fund, is required to furnish Form 10BBD for each previous year during which such funds, or any part thereof, remain invested. 

Section 10(23FE) provides tax exemption for specified income of qualifying specified persons from eligible investments in India, subject to prescribed conditions. The section covers specified investments including eligible infrastructure-related entities, business trusts, qualifying AIFs and other prescribed entities. 

Due Date for FY 2025-26

Form 10BBD is required to be furnished electronically on or before the due date referred to in Explanation 2 to Section 139(1) for the relevant assessment year. 

Accordingly, where the assessee is required to furnish its return of income on or before 31 August 2026, the due date for Form 10BBD relating to Previous Year 2025-26 is:

• Due date: 31 August 2026

• Previous Year: 2025-26

• Relevant Assessment Year: 2026-27

• Form: 10BBD

• Manner: Electronic filing

Important Compliance Points

Taxpayers covered by this requirement should:

1. Identify all specified persons from whom eligible investments were received.

2. Reconcile opening balances with the previous year's Form 10BBD.

3. Record investments received and amounts returned during FY 2025-26.

4. Track investments made out of eligible funds.

5. Reconcile Form 10BBD figures with books of account, financial statements and investment records.

6. Ensure the form is electronically verified by the person authorised to verify the income-tax return.

Form 10BBD must continue to be furnished in subsequent years until the eligible investment received from the specified person is returned. 

Recent Regulatory Update

CBDT subsequently amended Rule 2DCA through Income-tax (Twenty-Fifth Amendment) Rules, 2025, notified vide Notification No. 141/2025 dated 1 September 2025. The amendment revised certain temporal references used for computing minimum investment and exempt income under Section 10(23FE). Therefore, entities covered by Section 10(23FE) should review the amended conditions while preparing their compliance for FY 2025-26.

Conclusion

Form 10BBD is an important compliance requirement for entities receiving and deploying eligible investments associated with specified persons under Section 10(23FE). Eligible taxpayers should complete the investment-wise reconciliation and file the statement within the prescribed deadline to ensure timely compliance.

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EXCERPT: Form 10BBD for FY 2025-26 is due by 31 August 2026 for eligible assessees with the same ITR due date.

SEO_TITLE: Form 10BBD Due Date FY 2025-26: 31 August 2026

SEO_DESCRIPTION: Form 10BBD for FY 2025-26 is due by 31 August 2026. Check applicability and compliance requirements and file on time.