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Audit report in the case of charitable or religious trusts, etc.

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Full Text of the Document

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.... 12A, shall be in- (a) Form No. 10B where- (I) the total income of such trust or institution, without giving effect to the provisions of sections 11 and 12 of the Act, exceeds rupees five crores during the previous year; or (II) such trust or institution has received any foreign contribution during the previous year; or (III) such trust or institution has applie....

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