https://www.taxtmi.com/manuals?id=3807 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. en-us Wed, 20 Dec 2023 15:47:00 +0530 Wed, 03 Jan 2024 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3807 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. Manuals Income Tax Wed, 20 Dec 2023 15:47:00 +0530 https://www.taxtmi.com/manuals?id=3807