CBDT notified revised Audit Report for Charitable Trust/Institution by substituting Rule 16CC and 17B in Form No.10B and 10BB requiring detailed information.

 Form 10B 

This Form required detailed information under the following head:-

1. Basic Details.           2. Legal.          3. Registration Details.     4. Management.

5. Objects.                    6. Commencement of activities

7. Details of Place where books of accounts and other documents have been maintained.

8. Advancement of General Public Utility.         9. Business Undertaking

10. Business Incidental  to Objects.                 11. TDS on receipts

12. Voluntary contributions.                              13. Income to be applied

14. Application of Income.                                 15. Income taxable under section 115BBI

16. Other Income.                                               17. Capital Asset

18. Application of income out of different sources

19. 13(10) and 22nd proviso to section 10(23C)

20. Expenditure Incurred for Religious Purposes

21. Person referred to in 13(3)

22. Specified Violation

23. Schedule Corpus: Details of Corpus

24. Schedule FC: Details of foreign contribution

25. Schedule LB: Details of Loan and Borrowing

26. Schedule Int App: Details of income applied outside India

27. Schedule DI: Details of deemed application under Explanation 1 to sub-section (1) of section 11 and deemed income under sub-section (1B) of section 11

28. Schedule DA: Details of accumulated income taxed in earlier assessment years as per sub-section (1B) of section 11

29. Schedule AC: The details of accumulation

30. Schedule ACA: Details of accumulated income taxed in earlier assessment years under sub-section (3) of section 11

31. Schedule SP-a: Whether any part of income or property of the auditee is lent, or continues to be lent, to the specified person during the previous year?

32. Schedule SP-b: Details of land, building or other property of the auditee which is, or continues to be, made available during the previous year for use of the specified person, during the previous year :

33. Schedule SP-c: Details of salary, allowance or otherwise which is paid to the specified person out of the resources of the auditee for services rendered by him during the previous year

34. Schedule SP-d: Details of the services of the auditee are made available to the specified person during the previous year?

35. Schedule SP- e 1 : Details of any share, security is purchased by or on behalf of the auditee from the specified person during the previous year?

36. Schedule SP- e 2 : Details in case of other property being immovable:

37. Schedule SP- f 1: Details of any share, security sold by or on behalf of the trust or institution to a specified person during the previous year?

38. Schedule SP- f 2: Details in case of other property being immovable:

39. Schedule SP-g: Details of any income or property which is is diverted during the previous year in favour of any specified person

40. Schedule h : Details of any funds that are, or continue to remain, invested in any concern during the previous year in which the specified person has a substantial interest

41. Schedule other law violation

42. Schedule TDS disallowable: Details of amounts inadmissible amount disallowable under thirteenth proviso to clause (23C) of section 10 or subsection (1) of section 11 read with sub-clause (ia) of clause (a) of section 40:

43. Schedule 40A(3): Details of amount is disallowable under thirteenth proviso to section 10(23C ) or Explanation 3 to sub-section (1) of section 11 read with sub-section (3) of section 40A.

44. Schedule 40A(3A): Details of Amount disallowable under thirteenth proviso to section 10(23C )/sub-section (1) of section 11 read with subsection (3A) of section 40A.

45. Schedule 269SS: Details of loan or deposit or any specified sum taken, exceeding the limit specified in section 269SS during the previous year.

46. Schedule 269ST: Details of amount received exceeding the limit specified in section 269ST, from a person in a day; or in respect of a single transaction; or in respect of transactions relating to one event or occasion from a person during the previous year?

47. Schedule 269T: Details of repayment of any amount being loan or deposit or any specified advance exceeding the limit specified in section 269T, during the previous year?

48. Schedule TDS/TCS.

49. Schedule Statement of TDS/TCS.

50. Schedule Interest on TDS/TCS.

[Notification No. 7/2023 dated 21.02.2023]


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