Audit report form requirement: use Form 10B for high-income, foreign contributions, or overseas application; otherwise Form 10BB. The rule prescribes that audit reports under the tenth proviso to the income-tax provision must be in Form No. 10B where the entity's income exceeds the income threshold, or it has received any foreign contribution, or it has applied any part of its income outside India in the previous year; in all other cases the report must be in Form No. 10BB.