https://www.taxtmi.com/circulars?id=68496 The proposed substitution of rule 17B and Form No. 10B requires trusts and institutions to furnish an updated audit report certifying that accounts give a true and fair view together with a signed Annexure of particulars. The Annexure mandates detailed disclosures on registration and legal status, objects and receipts (including business activities and foreign contributions), application and accumulation of income, investments and deposits, accounting policies, inadmissible amounts, tax deduction/collection compliance, and comprehensive related party and deemed use disclosures concerning specified persons. en-us Tue, 21 May 2019 00:00:00 +0530 Thu, 17 Apr 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68496 The proposed substitution of rule 17B and Form No. 10B requires trusts and institutions to furnish an updated audit report certifying that accounts give a true and fair view together with a signed Annexure of particulars. The Annexure mandates detailed disclosures on registration and legal status, objects and receipts (including business activities and foreign contributions), application and accumulation of income, investments and deposits, accounting policies, inadmissible amounts, tax deduction/collection compliance, and comprehensive related party and deemed use disclosures concerning specified persons. Circulars Income Tax Tue, 21 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68496