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FAQ on e-Dispute Resolution Committee and Form 34BC (No. of topics: 40)

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Who is required to file an audit report in Form 10BB?

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Form 10BB filing requirement applies where registered charitable trusts meet the income threshold and have no foreign contribution or overseas application. 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.

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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

Form 10BB filing requirement applies where registered charitable trusts meet the income threshold and have no foreign contribution or overseas application.

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.

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Form 10BB filing requirement applies where registered charitable trusts meet the income threshold and have no foreign contribution or overseas application.

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