https://www.taxtmi.com/acts?id=3742 Audit reports required for exemption under the tenth proviso to section 10(23C) must be furnished in Form No. 10B where the total income exceeds five crores, foreign contribution is received, or income is applied outside India during the previous year. In other cases, the report is to be furnished in Form No. 10BB. "Foreign contribution" has the meaning assigned under the Foreign Contribution (Regulation) Act, 2010. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 16:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3742 Audit reports required for exemption under the tenth proviso to section 10(23C) must be furnished in Form No. 10B where the total income exceeds five crores, foreign contribution is received, or income is applied outside India during the previous year. In other cases, the report is to be furnished in Form No. 10BB. "Foreign contribution" has the meaning assigned under the Foreign Contribution (Regulation) Act, 2010. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3742