Order under section 119 of the Income-tax Act, 1961

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....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 clause (23C) of section 10 (hereinafter referred to as trust or institution under the first regime) of the Income-tax Act, 1961 (hereinafter referred to as the Act) or any trust or institution registered under sectio....

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.... the prescribed Form before the specified date. 2.1 A similar condition is in place for trust or institution under the second regime in sub-clause (ii) of clause (b) of sub-section (1) of section 12A of the Act. 3. Rule 16CC and 17B of the Income-tax Rules, 1962 (hereinafter referred to as the Rules) prescribe the form of audit report for trust or institution under the first and second regime re....

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....ment years. The due date for furnishing such audit reports for the A.Y. 2023-24 was 31st October, 2023. 5. Prior to the aforesaid amendment of the Rules, the earlier prescribed form for audit report was Form No. 10BB for trust / institution in the first regime and Form No. 10B for trust / institution in the second regime, 6. Thus, A. Y. 2023-24 is the first year when changes described in paragra....