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Complete Decoding Form 10B/10BB For AY 2023-24

Complete Decoding Form 10B 10BB

Table of Contents

Complete Decoding Form 10B/10BB For AY 2023-24

FORM 10B/10BB FOR AY 2023-24

Form 10b: Audit Report In The Case Of Charitable Trusts / Institutions:—

·     During the previous year;

§  Total income without giving effect of section 11&12 – exceeds Rs.5 Cr

§  Total income of the institutions of 10(23C) (iv), (v), (vi), (via) exceed Rs.5 Cr.

§  Received any amount of FC

§  Applied any part of income outside India.

·     In other cases, Form No. 10BB is to be filed.

FORM 10BB:

AUDIT REPORT IN THE CASE OF CHARITABLE TRUSTS/INSTITUTIONS:—

·     During the previous year.

o  Total income without giving effect of section 11&12 less than Rs.5 Cr.

o  Total income of the institutions of 10(23C) (iv), (v), (vi), (via) less than Rs.5 Cr.

ANNEXURE TO FORM 10B

·     Basic & legal details

    • PAN of the Auditee
    • Name of the
    • Assessment year
    • Previous year
    • Registered
  • Other addresses
    • Type of the auditee (i.e. Trust , Society, Company, Others.)
    • The Auditee is established under an instrument or

REGISTRATION DETAILS (9)

  1. Details of registration under the Income-tax Act
  • Details as per Form No.10AC**
  • Section under which registration approved.
  • Date of registration approved.
  • Registration/Approval/Notification/ Unique Registration No.(URN), if available.
  • Authority granting registration.
  • Date from which registration is effective
  • ** Regn./Approval u/s 12AB/80G/10(23C)/35

ANNEXURE 10-MANAGEMENT

  1. Details of relative persons of the auditee at any time during previous year.
  • Name & address of Person
  • Relation of Person i.e. Author, Founder, Settlor, Trustee, Members of society, Members of the governing Council, Director, Shareholders holding 5% or more of shareholding, Office Bearer
  • Percentage of shareholding in case of shareholder
  • Unique Identification Number
  • Id Code i.e PAN & AADHAR NO.
  • Other identification
  • Whether there is any change in relation during previous year of audit, Yes/No. If yes, specify the change

(b) In case if any of the persons [as mentioned in row 10(a)] is not an individual, then provide the following details of the natural persons who are beneficial owners (5% or more) of such person at any time during the previous year.

SCHEDULE- OBJECTS

  • Objectives
    • Religious
    • Relief of poor
    • Education
    • Medical relief
    • Yoga
    • Preservation of environment
    • Preservation of monuments
    • Advancement of any other objects of general public
  • If modification in trust deed during the year
    • Date of such modification/ adoption
    • Furnish details of application for registration
    • Application within 30 days- Yes/No ?
    • If Yes: Provide details like, Date of application/Status/ Date of approval/ URN

COMMENCEMENT OF ACTIVITIES

  • Granted provisional registration/approval, whether activities have commenced during the previous
  • If yes, Date of Commencement of activities
  • Provide the following details regarding application for registration under section 12A or application for
    • approval under the first proviso to clause (23C) of section
    • Date of Application
    • Status of registration in pursuance to application
    • Date of Registration /Cancellation based on such application
    • URN of such registration

BOOKS OF ACCOUNTS AND OTHER DOCUMENTS HAVE BEEN MAINTAINED (RULE-17AA)

  • Whether the books of accounts have been maintained under rule 17AA by the Auditee.: Yes/No ?
  • Provide following details :-
    • Nature of books of accounts i.e Cash book, Ledger, Copies of bills, Original bills, books of accounts, Record of all projects, income , application of income, Corpus Donation, voluntary contribution, loan & borrowings, properties, Specified person, any other document as per Rule 17AA(1)(d)(x).
    • Maintained by the auditee, in a computer system, at registered office.
    • Detail of address, date of decision & date of intimation to Assessing officer if books of account maintained at any place other than the registered place
    • Whether the books of account have audited

ADVANCEMENT OF GENERAL PUBLIC UTILITY

  • Whether activities in nature of trade commerce or business ?(Yes/No).
  • Percentage of receipt.
  • If Yes, Aggregate annual receipts from such activity Name of Projects,
  • Amount of annual receipts

BUSINESS UNDERTAKING U/S 11(4)

  • Whether the auditee has any business undertaking . Yes/No
  • Details of business undertaking
    • Nature
    • Business code
    • Whether Separate books of accounts with tax audit report under section 44AB (if applicable) have been maintained. Yes/No
    • Income from the business undertaking not to be included in the total income.
    • Income from the business undertaking included in the total income.

BUSINESS INCIDENTAL TO OBJECTS U/S 11(4A)

  • Whether the auditee has any income being profits and gains from any business. Yes/No
  • If Yes, provide Details as follows:
  • Nature of Business
  • Business Code
  • Whether Separate books of accounts with tax audit report under section 44AB (if applicable) have been maintained. Yes/No
  • Whether the business is incidental to the attainment of
  • the objects of the auditee. Yes/No
  • Profit & Gains from the business during previous year.

TDS ON RECEIPTS

  • Details of the receipts of the auditee on which tax has been deducted at source referred to in sections 194C or 194J or 194H or 194Q :
  • Name & TAN of
  • Amount on which TDS has been deducted
  • Amount of TDS
  • Section
  • Category of Income/Receipts
    • Trade, Commerce or Business
    • Activity of rendering any service in relation to any trade, commerce or business Others (specify the nature)
    • Income/receipt which is from business incidental to attainment of objects
    • Whether separate books of account have been maintained (Yes/No)

VOLUNTARY CONTRIBUTIONS

Whether Form No. 10BD has been filed. (Yes/No.)

  • If yes, Total sum of donation reported in the 23 Donation not reported in the Form no. 10BD
    • Donations received approved under 80G(2)(b)/80G(2)(a)(iv)
    • Donation qualify under section 80G(5)
    • Donation not qualify
      • cash donation exceed 2000/-
      • Donation by other NPO
      • Others
    • Donations not reported due to non availability of information
    • Donation received in kind
      • vi Anonymous Donations section 115BBC
    • Amount not taxable (within limit 5% or 1,00,000/-)
    • Amount received by Religious Trust
    • Amount received by Religious and charitable Trust
    • Amount taxable @ 30 %
    • Any other voluntary contribution not part of Form 10BD
    • Total Donation not reported in Form No 10BD [23(i)+23(ii)+23(iii)(d) +23(iv)+23(v)+23(vi)(e)+23(vii)]
  • Total voluntary contributions received (22+23)(to be match with income & expenditure account)
  • Total foreign contribution out of the total voluntary Fill Schedule FC
  1. Voluntary Contribution forming part of corpus
  • Corpus donation (religious place)received.
  • Corpus donation (11(1)d) received
  1. Voluntary Contributions [24-{23(vi)(d)+26A+ 26B}]

INCOME TO BE APPLIED

  1. Income other than voluntary contribution derived from property held under trust
  2. Income applied outside India which is eligible under clause (c) of sub-section (1) of section 11
  3. Income required to be applied in India = (27+28-29)

APPLICATION OF INCOME-31

  • Total amount applied for charitable or religious purposes in India
  • Contribution or donation to any other pers
Objective Electronic Non Electronic Amount
Religious
Relief of poor
Education
Medical relief
Yoga
Environment
Monuments
AGP
Application which cannot be specifically categorised
Total

 
  • Application of fund – object wise
  • 31(ii) Details of application in excess of 50 lakh to any person
  • 31(iii) Amount which was not actually paid
  • 31(iv) Amount actually paid which accrued during any earlier previous year but not claimed as application of income in earlier previous year
  • 31(v) Total amount to be allowed as application [31(i)(c)- 31(iii) +31(iv)] 31(vi) Bifurcation of application e
  • Revenue & Capital
  • 31(vii) Amount deposit back to Corpus
  • 31(viii) Repayment of loan

Amount to be disallowed from application

31(ix) Amount disallowable under section 40(a)(ia), TDS not deducted as per Income Tax.

31(x) Amount disallowable under section 40A(3)/(3A), cash payment exceed Rs.10000/-

31(xi) Corpus donation to other institutions

31(xii) Donation made to other institution not having same objects.

31(xiii) Donation to any other person not registered/approved under Income Tax Act.

31(xiv) Application outside India without approval 31(xv) Application outside India with approval

Amount to be disallowed from application

31(xvi) Applied for any purpose beyond the objects 31(xvii) Any other disallowance

31(xviii) Total allowable application [ {31(v)+31(vii)+31(viii) – {31(ix) to 31(xvii) }]

31(xix) Amount deemed to have been applied under section 11(1) clause (2). Form No.9A

31(xx) Accumulation under section 11(2), Form No.10

31(xxi) Amount set a apart do not exceed 15%

  1. Taxable Income [30- {31(xviii) to 31(xxi)}]

SECTION 115BBI-CHARGE @ 30%

  • 33(a) Deemed income as per section 11(1B). Form 9A
  • 33(b) Deemed income as per section 11(3) – unspent money. Form 10
    • Income accumulated other than charitable or religious
    • Income accumulated as per section 11(5)
    • Income not utilized for the purpose as accumulated(11(2)
    • Income paid to any other NPO from
  • 33(c )(i) Exceed payment as section 13(1)(c )
  • 33(c )(ii) ) Investment not made u/s 11(5).
  • 33(d) Income excess of fifteen percent.
  • 33(e) Application of income out of India without permission
  • Anonymous donation

OTHER INCOME

  • Any income chargeable under section 12 (2) and the amount of such (unreasonable benefit to person u/s 13(2).
    • Income as violation of 80G(2)(b).
    • Income chargeable under section 11 (4)

DETAIL OF CAPITAL ASSET-36

Particular YES/NO Amount
Fully Charitable
Net consideration of capital asset.
The amount of deemed application
Partly Charitable
Net consideration of capital asset.
The amount of deemed application

DETAILS OF PAYMENT/CREDIT EXCEED RS.50 LAKH : SECTION 13(10)-

  • Where,
    • Proviso to 2(15) is applicable
    • Audit report not filled within due date
    • ITR not filled within due date
  • Income of previous year
  • Total Expenditure incurred in India, for the
  • Expenditure to be disallowed
    • Expenditure from the corpus
    • Expenditure from any loan or borrowing
    • Depreciation (on assets which was claimed as application)
    • donation to any
    • Capital expenditure
    • Amount disallowable under 40(a) and (ia). No TDS deducted
    • Amount disallowable under 40A 3 and 3A Cash Payment exceed 10000/- viii.Any other disallowance
  • No benefit of 15% available

EXPENDITURE INCURRED FOR RELIGIOUS PURPOSES

  • Amount of expenditure incurred during a previous year – religious
  • Income during previous
  • Percentage of expenditure – religious nature (a)/(b)
  • If expenditure exceed 5% then impact of 80G

PERSON REFERRED TO IN 13(3)

  • Detail of specified person under section 13(3) Name
    • Pan Address
    • Aadhar No
    • specify amount of

DETAIL OF TRANSACTION – SECTION 13(2)

  • Lent the income or property
  • Land, building or other property for rent
  • Paid salary , allowance or otherwise or
  • Services without adequate remuneration or other
  • Any share , security or other property purchase
  • Any share , security or other property sold
  • Income or property is diverted
  • Any funds invested in any concern, substantial

SPECIFIED VIOLATION – SECTION 12AB(4)

Particular Yes/No Rs.

•   Amount of specified violation – Yes/No – Amount
  • Income applied other than objects
  1. Business not incidental or no separate books of account not maintained if Section 11(4A)
  2. Income applied for private religious purpose
  3. Benefit to any particular community or
  4. Not genuine activity
  5. Not Complied any other
Particular Yes/No Rs.
44. Claim of Depreciation section 11(6) asset claim as application of income.
45. Claim Deduction under section 11(7), claim as 10(23C),10(46),10(1)
46.Taken any loan or deposit or any specified sum exceed the limit. If yes fill schedule

269SS (Detail as per Tax Audit Report in Form 3CD)
47.Amount received by a person in a day , single transaction or relate to one event or occasion exceed the limit . If yes fill schedule 269ST (Detail as per Tax Audit Report in Form 3CD)
48. Repaid Amount of loan or deposit or any specified advance exceeding the limit. If yes fill schedule 269T (Detail as per Tax Audit Report in Form 3CD)
49. Deduct of Collect Tax . If yes, fill Schedule

TDS/TCS/ Statement of TDS/TCS/ Interest on TDS/TCS as Applicable. (Detail as per Tax Audit Report in Form 3CD).
44.    Claim of Depreciation. Yes/No , Amount

45.    Claim deduction during the previous year. Yes/No, Amount

 

SCHEDULE PARTICULAR
Corpus Detail of Corpus
FC Detail of Foreign Contribution
LB Detail of Loan and Borrowing
INT APP Detail of income applied outside India
DI Detail of Deemed Application – Form No. 9A
DA Details of Accumulated income tax in earlier year- Section 11(1B)
AC Detail of Accumulation – Form No. 10
ACA Detail of Accumulated taxed in earlier year – Section 11(3)
SP -a Lent the income or property- Section 13(2)(a)
SP -b Land, building or other property for rent- Section 13(2)(b)
SP -c Paid salary , allowance or otherwise or services Section 13(2)(c)
SP -d Services  without adequate remuneration or other compensation. Section 13(2)(d)

 

INDEX

SCHEDULE PARTICULAR
P –e-1 Any share , security or other property purchase being movable- Section 13(2)(e)
P –e-2 Any other property purchase being immovable- Section 13(2)(e)
P –f-1 Any share , security or other property sold being movable- Section 13(2)(f)
P –f-2 Any other property purchase being immovable- Section 13(2)(f)
P –g Income or property is diverted -Section 13(2)(g)
P –h Any funds invested in any concern, substantial interest. Section 13(2)(h)
ther Other law Violation
DS (Dis) TDS Disallowed under section 40(a)
0A(3) Amount disallowed in section 40A(3) – cash payment
0A(3A) Amount disallowed in section 40A(3A) – cash payment
69SS Amount exceeding limit under section 269SS
69ST Amount exceeding limit under section 269ST
69T Amount exceeding limit under section 269T
DS/TCS Details of TDS/TCS deposit

SCHEDULE – DETAIL OF CORPUS

  • Opening Balance -Unutilized
  • Received/treat during the year
  • Applied during the year
  • Amount deposit back(earlier applied)
  • Amount Deposit back (Others)
  • Financial year of earlier applied Closing (1+2+5)-3
    • Investment as per 11(5)
    • Amount taxed in previous assessment year as per
    • Investment other than 11(5)

SCHEDULE FC – DETAIL OF FOREIGN CONTRIBUTION

Nature of foreign contribution received during the previous year Amount of foreign contribution received during the previous years (In Rs.) Details of the total application from such contribution during the

previous year

Amount In Rs.
(i) Corpus
(ii) Non- corpus
Total

SCHEDULE LB – DETAIL OF LOAN AND BORROWING

  • Opening balance as on 1st April of the previous
  • Loan and borrowings taken for applications towards objectives during the previous
  • Applied for the objects of the trust or institution during the previous
  • Amount of repayment of loan or borrowing during the previous year(which was earlier applied and not claimed as application if such application fulfilled the conditions as required).
  • Financial year in which (4) was applied
  • Total repayment of loan or borrowing during the previous year (In ).
  • Closing Balance as on 31st March (1+2-6=7)

SCHEDULE INT APP – DETAILS OF INCOME APPLIED OUTSIDE INDIA

  • No.
  • Name of the person to whom remittance is made
  • TIN ,if available
  • Amount o remittance out of India which is reported in Form 15CA(In Rs.)
  • Amount of remittance outside India other than(4)(In )
  • Charitable or religious purpose for which application is
  • Country of application
  • Whether applied for Promoting international welfare in which India is interested and is and not to be included in total income of the auditee?
  • If approval for application outside India has been taken- Approval Number
  • General/Special
  • Date of approval

SCHEDULE DI – DETAIL OF DEEMED APPLICATION

  • Year in which income is deemed to be applied (F.Y.). Dropdowns to be
  • Date of furnishing Form
  • Amount deemed to be applied during the previous year referred to in
  • Reason of deeming Dropdowns to be provided.
  • Out of the deemed application claimed earlier, amount required to be
  • Amount taxed in any earlier assessment year out of the amount referred to in column (5) (Fill schedule DA).
  • Out of the deemed application claimed, amount required to be applied during the financial year pertaining to current assessment 5-6.
  • Amount of deemed application claimed in earlier year, applied during the financial year relating to current
  • Amount which could not be applied and deemed to be incomeundersection11(1B)during the previous year Amount of deemed application claimed in earlier years, applied during the financial year relating to current 7-8.
  • Balance amount of deemed application. 5-7

SCHEDULE DA – DETAIL OF ACCUMULATED INCOME TAXED

  • Assessment year in which the amount referred to in column (4) of schedule DI was
  • Year of accumulation(F.Y.)
  • Dropdowns to be provided last five previous years beginning from the previous year preceding the current previous year

SCHEDULE AC – DETAIL OF ACCUMULATION

  • Year of accumulation (F.Y.)
  • Date of furnishing Form 10
  • Amount accumulated in the year of
  • Purpose of accumulation
  • Amount applied for charitable Or religious/
  • Purposes up to the beginning of the previous
  • Balance to be applied(3)-(5 )
  • Amount taxed in any earlier assessment(Fill schedule ACA)
  • Balance available for application (6)-(7)
  • Amounts Applied for charitable or Religious purpose during the previous year out of Previous years’ accumulation
  • Amount applied for purposes other than the purpose for which such accumulation was made (if applicable)
  • Amount credited or paid to any trust or institution registered under section12AB (if applicable)
  • Balance amount available for application (8)-(9) -(10)-(11)
  • Amount invested Or deposited in the modes specified in section11(5) out of (12)

SCHEDULE ACA – DETAIL OF ACCUMULATED INCOME TAXED

  • Drop down provide for last 5 years
    • Assessment year – Amount taxed
    • Year of Accumulation

SCHEDULE SPECIFIED PERSON-a: LENT INCOME OR PROPERTY

  • No & Name
  • PAN
  • Details : Nature & Amount
  • Detail of Security : Nature, Value , Adequate value
  • Detail of Interest : Actual rate , Adequate interest

SCHEDULE SPECIFIED PERSON-b: LAND, BUILDINGS OR OTHER PROPERTY ON RENT

  • No & Name
  • PAN
  • Detail of Asset : Nature , Address
  • Duration
  • Detail of Rent : Amount, Adequate rent
  • Detail of Other compensation: Nature, Amount , Adequate Compensation

SCHEDULE SPECIFIED PERSON-c : PAID SALARY , ALLOWANCE OR OTHERWISE OR SERVICES.

  • no & Name
  • PAN
  • Nature of services
  • Detail of payment : Nature, Amount, Reasonable amount

SCHEDULE SPECIFIED PERSON-d:SERVICES WITHOUT ADEQUATE REMUNERATION OR OTHER COMPENSATION

  • no & Name
  • PAN
  • Detail of Services :Nature & Value
  • Detail of Remuneration : Actual , Adequate
  • Detail of Compensation : Nature , Actual & Adequate

SCHEDULE SPECIFIED PERSON-e-1: ANY SHARE , SECURITY OR OTHER PROPERTY MOVABLE PURCHASE

  • no & Name
  • PAN
  • Nature
  • Detail of Shares or Security : Name, Number of shares, Price of each shares, Total consider action paid share or security, Adequate consider action for shares or
  • Detail of other property movable: Nature, Number, Price, Total consideration paid for property, Adequate

SCHEDULE SP-e-2:ANY OTHER PROPERTY IMMOVABLE PURCHASE

  • no & Name
  • PAN
  • Type of Asset : Land/Residential/Commercial property
  • Address
  • Area (in Sq Ft)
  • Stamp Duty Value
  • Details of Consideration :
    • Amount of consideration paid
    • Adequate consideration

SCHEDULE SP-f-1:ANY SHARE , SECURITY OR OTHER PROPERTY MOVABLE SOLD

  • no & Name
  • PAN
  • Nature
  • Detail of Shares or Security : Name, Number of shares, Price of each shares, Total consider action paid share or security, Adequate consider action for shares or
  • Detail of other property movable: Nature, Number, Price, Total consideration paid for property, Adequate

SCHEDULE SP-f-2:ANY OTHER PROPERTY IMMOVABLE PURCHASE

  • no & Name
  • PAN
  • Type of Asset : Land/Residential/Commercial property
  • Address
  • Area (in Sq Ft)
  • Stamp Duty Value
  • Details of Consideration :
    • Amount of consideration
    • Adequate consideration

SCHEDULE SPECIFIED PERSON-g: INCOME OR PROPERTY IS DIVERTED

  • no & Name of person income or property diverted
  • PAN
  • Details of Income or property that is diverted:
    • Nature
    • Value

SCHEDULE h: ANY FUNDS INVESTED IN ANY CONCERN, SUBSTANTIAL INTEREST

  • no, Name & Nature
  • Details of Concern:
Address Amount that is or continues to remain invested in concern during the year (In Rs.) Duration Nature Income from investment Name of specified person having substantial interest in concern
  • Details of Substantial Interest:
PAN Nature of substantial

interest

 Nature of concern in which

Funds are continue to remain invested

SCHEDULE OTHER LAW VIOLATION

S.No. Name of law under

which non- compliance has occurred

 Nature of noncom pliance Date of order, direction or decree, holding that such noncompliance has

occurred

 Whether the order, direction or decree, has been disputed before any court or appellate forum If yes, whether dispute has attained finality Has the dispute been

finalized in favor of the auditee
1 2 3 4 5 6 7

SCHEDULE TDS DISALLOWABLE: DETAILS OF AMOUNT INADMISSIBLE AMOUNT

Detail of payment on which tax is not deducted

Date of payment Amount Nature Name of payee PAN or Aadhar of payee, if available Address
1 2 3 4 5 6

Details of payment on which tax has been deducted but has not been paid on or before the due date

Date of

payment

 Amount Nature Name of

payee

 PAN or Aadhar of payee, if available Addres

s

 Amount of tax deducted Amount out of

(7)

deposited, if any
1 2 3 4 5 6 7 8

SCHEDULE 40A(3): DETAILS OF AMOUNT IS DISALLOWABLE

S

. N

o

 Date Amount Nature Details of Payee
Name PAN or Aadhar of payee, if available Address

 

S.No Date Amount Nature Details of Payee
Name PAN or Aadhar of payee, if available Address

 

S.

No

 Name of the

deposi tor

 PAN or aadhar, if available Addr

ess

 Loan or deposit or

any specifie d

sum

 Amt of loan or deposit taken or accepted Whether the loan or deposit was squared up during the previous year?

Yes/No

 Maximum amount outstanding

in                 H

the account

at

any time during

the previous

year

 By cheque

or

Bank draft

or use    M

of

electronic clearing system through a bank account or any

other mode

 Whether account payee if by cheque or

Bank draft?

SCHEDULE 269SS: DETAILS OF AMOUNT RECEIVED EXCEEDING THE LIMIT FROM A
Detail of payee

R

 Detail of Transaction Mode of Repayment
S. N

o

 Name PAN if availa ble Addre ss Loan or deposit or

any specifi ed Advanc e

 Amt mode of receip t Whether account payee if by cheque or Bank draft? Wheth er Square d up? Max Amt outstan ding mode of Repay ment Wheth er accou nt payee if by chequ e or Bank draft?

 

SCHEDULE 269T:

Detail of payee Detail of Transaction Mode of Repayment
S. N

o

 Name PAN if availa ble Addre ss Loan or deposit or

any specifi ed Advance

 AmtN mode of receip t HWhether

account

payee if by cheque or Bank draft?

 Wheth er Square d up? Max Amt outstan ding mode of Repay ment Wheth er accou nt payee if by chequ e or Bank draft?

 

SCHEDULE TDS/TCS

  • TAN Number
  • Section
  • Nature of payment
  • Total amount of payment or receipt of the nature (3)
  • Total amount on which tax was required to be deducted or collected out of (4)
  • Total amount on which tax was deducted or collected at specified rate
  • Amount of tax deducted or collected out of (6)
  • Total amount on which tax was deducted or collected at less than specified rate out of (7)
  • Amount of tax deducted or collected on (8).
  • Amount of tax deducted or collected but not deposited to the credit of the Central Government out of (6)and (8)

STATEMENT OF TDS/TCS

Type of

form

 Due date for furnishing Date of furnishing, if Furnished Whether the statement of tax deducted or collected contains information about all transactions which are required to be reported

 

TAN No. Amount of interest under section 201(1A) or 206C(7) is payable Amount paid out of column (2) Date of payment

 

Particular ITR -7                        T Form- 10B
Amount Accumulation Schedule – I Schedule – AC
Accumulation income taxed Schedule –IA Schedule – ACA
Deemed application Schedule –D Schedule –DI
Deemed application taxed Schedule –DA Schedule –DA
Corpus Schedule –J A1 Schedule –Corpus
Loan & Borrowing Schedule –J A2 Schedule –LB
SECTION -115BBI Schedule –115BBI Point No.33 & 34
Voluntary contribution Schedule –VC Point No. 21to 27

Common ANNEXUREs IN FORM -10BB & FORM -10B

  • Basic Details
  • Legal
  • Management
  • Commencement of Activities
  • Details of Place where books of accounts and other documents have been
  • Voluntary Contributions
  • Application of Income
  • Application of income out of different
  • Person referred to in 13(3)
  • Detail of transaction – Section 13(2)
  • Specified Violation
  • Deduct of Collect Tax . If yes, fill Schedule TDS/TCS/ Statement of TDS/TCS/ Interest on TDS/TCS as
  • Schedule TDS disallowable
  • Schedule 40A(3)
  • Schedule 40A(3A
  • Schedule TDS/TCS

Form 10B/10BB For AY 2023-24

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