22 May 2025
Yes, it is mandatory to file Form 10BD even if the trust or institution has no donations eligible for deduction under Section 80G (i.e., NIL return). Even if there are no eligible donations, filing a NIL Form 10BD is compulsory to stay compliant and avoid penalties.
23 May 2025
Yes, you are correct. The current Form 10BD does not seem to be allowing filing of Nil returns. No action is required if there are zero donations/grants; as NIL returns are not accepted by the portal.