https://www.taxtmi.com/acts?id=3749 Audit reports for a trust or institution required to be furnished under section 12A(1)(b)(ii) must be filed in Form No. 10B where the trust's total income, computed without applying sections 11 and 12, exceeds five crore rupees during the previous year, where any foreign contribution is received during the previous year, or where any part of the income is applied outside India during the previous year. In all other cases, the audit report must be furnished in Form No. 10BB. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 16:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3749 Audit reports for a trust or institution required to be furnished under section 12A(1)(b)(ii) must be filed in Form No. 10B where the trust's total income, computed without applying sections 11 and 12, exceeds five crore rupees during the previous year, where any foreign contribution is received during the previous year, or where any part of the income is applied outside India during the previous year. In all other cases, the audit report must be furnished in Form No. 10BB. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3749