Three questions decide which audit report your trust must file by 30 September. The rule changed in 2023 — last year's form is not the answer. Free, no upload.
One ₹45,000 foreign donation puts a ₹42 lakh trust into the heavier form. Check in twenty seconds, before 30 September.
v3.1 — 25 September extension did not come; plan on 30 September.
AI tools for chartered accountants
by CA Karan Gupta
One ₹45,000 foreign donation puts a ₹42 lakh trust into the heavier form. Check in twenty seconds, before 30 September.
Last statutory update: 29 Sept 2026 — v3.1 — 25 September extension did not come; plan on 30 September.
Read the note: Form 10B or Form 10BB: decide it before 30 September 2026
Rule 16CC and Rule 17B as substituted by the Income-tax (Third Amendment) Rules, 2023; Form 10BB re-notified by Notification No. 7/2023 dated 21 February 2023. Form 10B if total income before ss.11/12 and s.10(23C)(iv)/(v)/(vi)/(via) exceeds ₹5 crore, or any foreign contribution was received, or any income was applied outside India; Form 10BB only where all three are false. Uniform from AY 2023-24. A changed answer versus last year cites CBDT Circular No. 2/2024. Form 112 is the 2027 successor and is not encoded. Confirm the live form before filing.
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