Audit report format for charitable trusts requires specified audit forms depending on income level, foreign contributions or application abroad. Audit reports for charitable and religious trusts required under the income tax registration provision must be in Form No. 10B where the trust's total income (without applying charitable exemptions) exceeds the high income threshold, or the trust received foreign contribution, or applied income outside India; in all other cases the report must be in Form No. 10BB. 'Foreign contribution' is to be read as defined in the Foreign Contribution (Regulation) Act, 2010.