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<h1>Audit report for charitable trusts requires CA certification and annexed particulars on income application and compliance.</h1> Form No.10B/10BB requires a chartered accountant to audit and certify that financial statements agree with books and that proper books are maintained, attaching an Annexure of prescribed particulars covering application of income, accumulations and corpus, donations and foreign/anonymous contributions, receipts subject to TDS/Form 10BD, business receipts, related party transactions and benefits to specified persons, investments, loans/borrowings, capital asset transfers, disallowances and deemed income, and compliance with registration and books of account rules.
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