TaxTMI 
TaxTMI 
TaxTMI 
Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of s
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....ate are in agreement with the books of account maintained by the said fund or trust or institution or university or other educational institution or hospital or other medical institution. * I/We have obtained all the information and explanations to the best of *my/our knowledge and belief which are necessary for the purposes of the audit. In * my/our opinion, proper books of account have been maintained at the registered office of the above named fund or trust or institution or university or other educational institution or hospital or other medical institution at the address mentioned at row 11 of the Annexure : In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the Annexure are true and correct subject to following observations or qualifications, if any- (a) ......................... (b) ......................... (c) ......................... In * my/our opinion and to the best of * my/our information, and according to information given to * me/us, the said accounts give a true and fair view- (i) in the case of the balance sheet, of the state of affairs of the above named * fund or trust or....
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....y university or other educational institution or any hospital or other medical institution so far as appears from *my/our examination of the books of account. (c) In *my/our opinion and to the best of *my/our information and according to the information given to me/us, the said accounts read with notes thereon, if any, give a true and fair view - (1) In the case of the Balance Sheet, of the state of affairs of the above-named fund, or trust, or institution or any university or other educational institution or any hospital or other medical institution as at ----------------------- and (2) In the case of Income and Expenditure Account or Profit and Loss Account, surplus or deficit or profit or loss for the year ended on that date. The prescribed particulars are annexed herewith: Place: Date: ------------------------- Signed Name Membership No. Address Notes: 1. *Strike out whichever is not applicable. 2. This report has to be given by (i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (ii) any person who, in relation to any State, is, by virtue of the provisions of sub-section (2) of section 226 of the Companie....
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....------------------ 12. (a) Whether, during the previous year, any part of the income, not exceeding 15% of income accumulated in any earlier year, was applied for purposes other than to the objects for which it is established or has ceased to be accumulated for application thereto? -------------------------------------------- (b) If the answer to (a) above is 'yes', then give details of income so applied or ceased to be so accumulated -------------------------------------------- 13. (a) Whether, during the previous year, any part of the income of any earlier year exceeding 15% of the income, that was accumulated in accordance with clause (a) of the third proviso to section 10(23C) in that year, was applied for purposes other than to the objects for which it is established or has ceased to be accumulated for application thereto? -------------------------------------------- (b) If the answer to (a) above is 'yes', then give details of income so applied or ceased to be so accumulated -------------------------------------------- 14. (a) Whether, during the previous year, any part of the income of any earlier yea....
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....; -------------------------------------------- 18. (a) whether any voluntary contribution, other than voluntary contribution in cash or voluntary contribution of the nature referred to in clause (b) of the third proviso to section 10(23C), was held during the previous year, otherwise than in any of the forms or modes specified in sub-section (5) of section 11, after the expiry of one year from the end of the previous year in which such voluntary contribution was received? -------------------------------------------- (b) if the answer to (a) above is 'yes', then give details thereof, including the amount of such voluntary contribution. -------------------------------------------- 19. (a) whether any anonymous donation referred to in section 115 BBC was received during the year? (See notes 2 &3) -------------------------------------------- (b) if the answer to (a) above is 'yes', then state the amount of such anonymous donation -------------------------------------------- Place -------------------------- Date -------------------------- ----------------------------- Signed Auditor Notes: 1.....
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....tration or provisional approval, whether activities have commenced during the previous year Yes/No (ii) If yes in 10 (i), date of commencement of activities ddmmyyyy (iii) If the answer to 10(i) is yes, whether application for registration under section sub-clause (iv) of clause (ac) of sub-section (1) of section 12A or approval under clause (iii) of the first proviso to clause (23C) of section 10 has been filed? Yes/No (iv) If yes in 10(iii) above, the date of application for registration or approval ddmmyyyy 11. (i) Whether the books of account and other documents have been kept and maintained in the form and manner and at such place as prescribed under rule 17AA by the auditee? Yes/No (ii) (iii) If Yes in (i) above, whether books of account maintained are maintained at registered office? If No in (ii) above, provide the following details regarding any place other than the registered place where the books of account are maintained Yes/No (a) Address of such place where the books are maintained (b) Date of decision by management to keep account at such place (c) Date of intimation to Assessing Officer that accounts are kept at such place under proviso to sub-rule (3) of rule 17AA ....
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....s year Repayment of loan or borrowing during the previous year which was earlier applied and not claimed as application during that previous year Amount to be disallowed from application (vii) (viii) (ix) (x) (xi) Amount disallowable under thirteenth proviso to clause (23C) of section 10 or Explanation 3 to sub-section (1) of section 11 read with sub-clause (ia) of clause (a) of section 40 Amount disallowable under thirteenth proviso to section 10(23C) or Explanation 3 to sub-section (1) of section 11 read with sub-section (3) or (3A) of section 40A Donation to any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 of the Act or any trust or institution referred to in sections 11 or 12 of the Act towards corpus Donation to Any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 of the Act or any trust or institution referred to in sections 11 or 12 of the Act not having same o....
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....of such person, if allotted Address of such person Amount in Rs. Total Amount (Rs.) Total Amount (Rs.) Total Amount (Rs.) Total Amount (Rs.) Total Amount (Rs.) Total Amount (Rs.) If code 2 selected in column (1) specify the amount of contribution made to the auditee 49 50 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] 29. Details of income/property referred to in section 13 (2) (a) Whether any part of the income or property of the auditee is, or continues to be, lent to any specified person for any period during the previous year without either adequate security or adequate interest or both Yes/No If yes amount in Rs. (b) Whether any land, building or other property of the auditee is, or continues to be, made available for the use of any specified person, for any period during the previous year without charging adequate rent or other compensation Yes/No If yes amount in Rs. (c) Whether any amount is paid by way of salary, allowance or otherwise during the previous year to any specified person out of the resources of the auditee for services rendered by that person to such auditee and the amount so paid is in excess of what may be reasonably paid for such services Yes/No If....
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....ment of any other law, for the time being in force, and the order, direction or decree, by whatever name called, holding that such non- compliance has occurred, has either not been disputed or has attained finality. Yes/No 31. Whether there is any claim of depreciation or otherwise has been made in terms of Explanation 1 to clause (23C) of section 10 or sub-section (6) of section 11 in respect of any asset, acquisition of which has been claimed as an application of income and the amount of such depreciation? If yes specify Yes/No the amount Whether the auditee is required to deduct or collect tax as per the provisions of Chapter XVII-B or 32. Chapter XVII-BB (If yes, fill Schedule TDS/TCS/ Interest on TDS/TCS as applicable) Schedules to fill as may be applicable Form 10BB Schedule TDS disallowable: Details of amounts inadmissible and amount disallowable under thirteenth proviso to clause (23C) of section 10 or sub-section (1) of section 11 read with sub-clause (ia) of clause (a) of section 40: (a) Details of payment on which tax is not deducted Date of Payment dd/mm/yyyy Amount of payment (in Rs.) (1) (2) Nature of payment (3) Name of payee PAN or Aadhar of payee, if available Addr....
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....or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 of the Act or any trust or institution referred to in sections 11 or 12 of the Act shall be referred as "auditee" in this form; **Any person referred to in sub-section (3) of section 13 shall be referred as specified person in this form; *In serial number 6, provide the address which has been decided by the management by way of a resolution and which has been intimated to the jurisdictional Assessing Officer in writing within seven days of such resolution as per the proviso to sub- rule (3) of rule 17AA; #In serial number 9(a), in column (2) for relation one or more of the following codes shall be selected S. No Section (1) Author (2) Founder (3) Settlor (4) Trustee (5) Members of society (6) Members of the Governing Council (7) Director (8) Shareholders holding 5% or more of shareholding (9) Office Bearer (s) (10) Others Code 1 2 3 4 5 6 7 8 9 10 ##In serial number 9(a), in column (5), and in serial number 9(b), in column (4) for unique identification number and if code, the following should be fi....