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<h1>Form 10BB filing requirement applies where registered charitable trusts meet the income threshold and have no foreign contribution or overseas application.</h1> The obligation to file an audit report in Form 10BB arises for trusts or institutions registered under Section 12AB or approved under Section 10(23C) only when three conditions are jointly satisfied: the total income, before applying special provisions for charitable or educational entities, is within the prescribed income threshold; no foreign contribution was received in the previous year; and no part of the income was applied outside India in the previous year.