https://www.taxtmi.com/circulars?id=67222 Trusts and institutions must furnish an audit report in the prescribed form to claim exemption under clause (23C) of section 10 or under sections 12AA/12AB. The Rules amended for assessment year 2023-24 prescribe Form No. 10B or Form No. 10BB according to specified conditions; misfiling of these forms causes non-compliance. The Board, under section 119, allows trusts/institutions that filed the incorrect form on or before the original due date to submit the correct Form No. 10B/10BB for the assessment year by the extended date specified in the order. en-us Tue, 05 Mar 2024 00:00:00 +0530 Wed, 06 Mar 2024 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67222 Trusts and institutions must furnish an audit report in the prescribed form to claim exemption under clause (23C) of section 10 or under sections 12AA/12AB. The Rules amended for assessment year 2023-24 prescribe Form No. 10B or Form No. 10BB according to specified conditions; misfiling of these forms causes non-compliance. The Board, under section 119, allows trusts/institutions that filed the incorrect form on or before the original due date to submit the correct Form No. 10B/10BB for the assessment year by the extended date specified in the order. Circulars Income Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67222