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[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
29
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 21st February, 2023
G.S.R. 118(E).— In exercise of the powers conferred by clause (b) of the tenth proviso to clause (23C) of
section 10, sub-clause (ii) of clause (b) of sub-section (1) of section 12A read with section 295 of the Income-tax Act,
1961 (43 of 1961)(hereinafter referred to as the Act), the Central Board of Direct taxes hereby makes the following
rules further to amend the Income-tax Rules,1962, namely:─
1. Short title and commencement. — (1) These rules may be called the Income-tax Amendment (3rd Amendment)
Rules, 2023.
(2) They shall come into force from the 1st day of April, 2023.
2. In the Income-tax Rules, 1962 hereinafter referred to as the principal Rules, for rule 16CC, the following rule shall
be substituted, namely:—
‘16CC.Form of report of audit prescribed under tenth proviso to section 10(23C).—The report of audit of
the accounts of a fund or institution or trust or any university or other educational institution or any hospital or
other medical institution which is required to be furnished under clause (b) of the tenth proviso to clause (23C)
of section 10 shall be in—
(a) Form No. 10B where—
(I) the total income of such fund or institution or trust or university or other educational institution or
hospital or other medical institution, without giving effect to the provisions of the sub-clauses
(iv), (v), (vi) and (via) of the said clause, exceeds rupees five crores during the previous year;
or
(II)
such fund or institution or trust or university or other educational institution or hospital or
other medical institution has received any foreign contribution during the previous year; or
(III)
such fund or institution or trust or university or other educational institution or hospital or
other medical institution has applied any part of its income outside India during the previous
year;
(b) Form No. 10BB in other cases.
Explanation.— For the purposes of sub-clause (II) of clause (a), the expression “foreign contribution” shall have the
same meaning assigned to it in clause (h) of sub-section (1) of section 2 of the Foreign Contribution (Regulation) Act,
2010 (42 of 2010).’.
3.
In the principal Rules, for rule 17B, the following rule shall be substituted, namely:—
‘17B.Audit report in the case of charitable or religious trusts, etc.— The report of audit of the accounts of a
trust or institution which is required to be furnished under sub-clause (ii) of clause (b) of sub-section (1) of
section 12A, shall be in—
(a) Form No. 10B where—
(I)
the total income of such trust or institution, without giving effect to the provisions of sections 11 and
12 of the Act, exceeds rupees five crores during the previous year; or
(II)
such trust or institution has received any foreign contribution during the previous year; or
(III) such trust or institution has applied any part of its income outside India during the previous year;
(b) Form No. 10BB in other cases.
Explanation.— For the purposes of sub-clause (II) of clause (a), the expression foreign contribution shall have the
same meaning assigned to it in clause (h) of sub-section (1) of section 2 of the Foreign Contribution (Regulation) Act,
2010 (42 of 2010).’.
4.
In the principal Rules, for Form no. 10B, the following form shall be substituted, namely:—
30
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
‘FORM No. 10B
[See rule 16CC and 17B]
Audit report under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of sub-
section (1) of section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or
other educational institution or any hospital or other medical institution.
* I/We have examined the balance sheet of [name of the fund or trust or institution or any university or other
educational institution or any hospital or other medical institution] as at …………….. and the Income and
Expenditure account or Profit and Loss account for the year ended on that date 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 serial number 14 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—
(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 institution or
university or other educational institution or hospital or other medical institution as on __________;and
(ii) in the case of the Income and Expenditure account or Profit and Loss account, of the income and application
or profit or loss of its accounting year ending on ……..
subject to the following observations/qualifications—
(a)
…………………….
(b)
..…………………..
(c)
..…………………..
The prescribed particulars are annexed hereto.
Place .
Date .
Signed Accountant †
Name
Membership Number
Address
Notes :
1. *Strike out whichever is not applicable.
2. †This report has to be given by - a chartered accountant within the meaning of the Chartered Accountants Act, 1949
(38 of 1949).
3. Where any of the matters stated in this report is answered in the negative, or with a qualification, the report shall
state the reasons for the same.
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
31
ANNEXURE
Statement of particulars
Basic Details
1.
PAN of the auditee
A
B
C
D
E
1
2
3
4
F
2.
Name of the auditee
3.
Assessment Year
4.
Previous Year
d d m m y y y y
To
d d m m y y y y
5.
Registered Address of the auditee
6.
Other addresses, if applicable
< refer note*>
Legal
7.
Type of the auditee
Trust
Society
Company
Others
8.
Whether the auditee is established under an instrument?
Yes/No
Registration Details
9.
Details of registration/provisional registration or approval/ provisional approval or notification of the auditee under the Income-tax Act
(details of all the registration/provisional registration/approval/provisional approval/notification which are valid during the previous year should be
provided, however where the auditee has got the registration/approval after provisional registration/approval the details of provisional
registration/approval need not be provided)
Section under which
registered/provisionally registered or
approved/ provisionally approved
/notified
(refer note **)
Date
of
registration/provisional
registration
or
approval/
provisionally
approval/
notification
(dd/mm/yyyy)
Registration/Approval/
Notification/
Unique
Registration
No.
(URN), if available
Authority granting
registration/provisi
onal registration or
approval/provisiona
l
approval
or
notification
Date
from
which
registration//provisional
registration/approval/provi
sional approval/notification
is effective
(dd/mm/yyyy)
(1)
(2)
(3)
(4)
(5)
Management
10.
(a) Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the Governing Council/ Director (s)/ shareholders
holding 5% or more of shareholding / Office Bearer (s) of the auditee at any time during the previous year
Name
of
person
Relation
<
refer
note#>
Percentage
of
shareholding in
case
of
shareholder
Unique
Identification
Number
Id Code
<
refer
note##>
Address
Whether there is any change in
relation during previous year of
audit
Yes/No
If yes, specify
the change
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(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
Sl. No.
Name
Unique
Identification
Number
ID code
< refer note##>
Address
Non-
individual
person
[as
mentioned
in row no
10(a)]
in
which
beneficial
ownership
held
Percentage of
beneficial
ownership
Whether
there is
any
change
during
previous
year of
audit
Yes/No
If yes, specify
the change
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Objects
11.
Objects of the auditee
Refer Note$
12.
(i)
Whether the auditee, being a trust or institution referred to in section 11 or 12, has adopted or
undertaken modification of the objects which do not conform to the conditions of registration?
Yes/No
(ii)
If yes, please furnish following information:-
(A)
date of such modification/ adoption (DD/MM/YYYY)
(B)
Whether an application for registration has been made in the prescribed form and manner
within the stipulated period of thirty days from the date of said adoption or modification,
as per sub-clause (v) of clause (ac) of sub-section (1) of section 12A.
Yes/No
(C)
If yes provide the following details regarding application for registration under sub-clause (v) of clause (ac) of sub-section (1) of section
12A
S.No
Date
of
Applicatio
n
Status of registration in pursuance
of application
Date of Registration or
cancellation based on
such application
URN of such
registration
(Pending/
Registration
granted/Registration cancelled)
( dd/mm/yyyy)
32
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Commencement of activities
13.
(i)
Where the auditee has been granted provisional registration or provisional approval, whether
activities have commenced during the previous year
Yes/No
(ii)
If yes in 13 (i) , date of commencement of activities
d
d
m m y
y
y
y
(iii)
If the answer to 13(i) is yes, whether application for registration under section sub-clause (iii) of
clause (ac) of sub-section (1) of section 12A or application for approval under clause (iii) of the
first proviso to clause (23C) of section 10 has been filed?
Yes/No
(iv)
If yes in 13(iii) above, provide the following details regarding application for registration under section sub-clause (iii) of clause (ac) of sub-
section (1) of section 12A or application for approval under clause (iii) of the first proviso to clause (23C) of section
S.No
Date
of
Application
Status of registration in pursuance
to application
Date of Registration /Cancellation
based on such application
URN
of
such
registration
(Pending/
Registration
granted/Registration cancelled)
( dd/mm/yyyy)
Details of Place where books of accounts and
other documents have been maintained
14.
(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)
Provide the following details of the books of account and other documents
S.
No
Nature
of
Books
of
Account
<Refer
Note$$>
Whether
maintained by the
auditee
(Yes/No)
Whether
maintained in a
computer
system,
(Yes/No)
Whether
maintained
at
registered
office
(Yes/No)
If maintained at any place other than
the registered place
Whether the books of
account have
been audited
(Yes/No)
Address
of such
Place
Date of
decisio
n
by
manag
ement
to keep
accoun
t
at
such
place
Date
of
intimation
to
Assessing
Officer
that
books
of
accounts
are
kept
at
such
place
under
proviso to sub-
rule (3) of rule
17AA
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Advancement of General Public Utility
15.
Where, in any of the projects/institutions run by auditee, one of the charitable purposes is advancement of any other object of general public utility then,-
—
(A)
Whether any activity is being carried on by the auditee which is in the nature of trade, commerce or
business referred to in proviso to clause (15) of section 2?
Yes/No
(B)
If yes, then percentage of receipt from such activity vis-à-vis total receipts
%
(C)
Whether such activity in the nature of trade, commerce or business is undertaken in the course of
actual carrying out of such advancement of any other object of general public utility
Yes/No
(D)
Whether there is any activity of rendering any service in relation to any trade, commerce or business
for any consideration as referred to in proviso to clause (15) of section 2?
Yes/No
(E)
If yes, then percentage of receipt from such activity vis-à-vis total receipts
%
(F)
Whether such activity of rendering service is undertaken in the course of actual carrying out of such
advancement of any other object of general public utility
Yes/No
16.
If ‘A’ or ‘D’ in 15 is Yes, the aggregate annual receipts from such activities in respect of that project/institution
S.No
Name of Project/ Institution
Amount of aggregate annual receipts from activities referred in 15A and 15D (In Rs.)
Total
Business Undertaking
17.
(i)
Whether the auditee has any business undertaking as referred to in sub-section (4) of section 11
Yes/No
(ii)
If yes, then provide the following details of the business undertaking:
(a)
Nature of Business Undertaking
(b)
Business Code
(c)
Whether separate books of account have been maintained for the business undertaking <refer
note^>
Yes/No
(d)
Income from the business undertaking for the previous year which is not to be included in the
total income of the auditee as per sub-section (4) of section 11
Amount in Rs.
(e)
Income from the business undertaking for the previous year which is to be included in the total
income of the auditee as per sub-section (4) of section 11
Amount in Rs.
Business Incidental to
Objects
18.
(i)
Whether the auditee has any income being profits and gains from any business as referred in seventh
proviso to Clause (23C) of section 10 or sub-section (4A) of section 11, as the case may be
Yes/No
(ii)
If yes, then provide the following details of such business:
Yes/No
(a)
Nature of Business
(b)
Business Code
(c)
Whether separate books of account have been maintained for the business <refer note^>
Yes/No
(d)
Whether the business is incidental to the attainment of the objects of the auditee
Yes/No
(e)
Profits and gains from the business during the previous year
Amount in Rs.
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
33
TDS on receipts
19.
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 :
S. No.
Name of
the
deductor
TAN of
deductor
Amount on
which tax
has been
deducted at
source (In
Rs.)
Amount of
tax
deducted at
source
Section
under
which
tax
has
been
deducted at
source
Category of income/receipt
Income/receipt
in column 7 or 8
which is from
business
incidental to the
attainment
of
the objects of
the auditee.
(In Rs.)
Whether
separate
books
of
account
have
been
maintained
for
activities
income/receipt
which is mentioned
in column 10
(Yes/No)
Trade,
commerce
or business
(Rs.)
Activity of
rendering
any service
in relation
to any
trade,
commerce
or business
(Rs.)
Others
(specify the
nature)
(Rs.)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
20.
Whether the provisions of twenty second proviso to clause (23C) of section 10 or sub-section (10) of section 13 are applicable.
Yes/No
Voluntary contributions
21.
Whether auditee has filed Form No. 10BD for the previous year < If No then skip to row 23 >
Yes/No
22.
Total Sum of donations reported in Form No. 10BD furnished by the auditee for the previous year
(Amount in Rs..)
23.
Donations not reported in Form No 10BD /Not required to fill Form No. 10BD
(i)
Donations received by fund or trust or institution of the auditee which is approved under clause (b) of
sub-section (2) of section 80G
Amount in Rs.
(ii)
Donations received by fund or trust or institution of the auditee which qualifies for deduction under
section 80G (other than those donations qualifying under clause (b) of sub-section (2) of section 80G
or sub-clause (iv) of clause (a) of sub-section (2) of section 80G )
Amount in Rs.
(iii)
Donations received by fund or trust or institution of
the auditee approved under sub-clause (iv) of clause (a)
of sub-section (2) of section 80G and which are not
eligible under sub-section (5) of section 80G
(a)
Cash donations exceeding Rs. 2000
Amount in Rs.
(b)
Donations received from other
charitable trusts and institution or
from any fund or institution or trust or
any university or other educational
institutions or any hospital or other
medical institution not eligible for
deduction
Amount in Rs.
(c)
Others < Specify the nature>
Amount in Rs.
(d)
Total (a)+(b)+(c)
Amount in Rs.
(iv)
Donations which could not be reported in Form No 10BD due to non-availability of identification of
donor as required under Form No 10BD
Amount in Rs.
(v)
Donations received in kind
Amount in Rs.
(vi)
Anonymous Donations referred to in section 115BBC
(a)
Amount of anonymous donation not taxable under section 115BBC on account of applicability
of clause (i) of sub-section (1) of section 115BBC
Amount in Rs.
(b)
Amount of anonymous donation not taxable under section 115BBC on account of applicability
of clause (a) of sub-section (2) of section 115BBC
Amount in Rs.
(c)
Amount of anonymous donation not taxable under section 115BBC on account of applicability
of clause (b) of sub-section (2) of section 115BBC
Amount in Rs.
(d)
Other anonymous donations taxable @ 30 % under section 115BBC
Amount in Rs.
(e)
Total (a+b+c+d)
Amount in Rs.
(vii)
Any other voluntary contribution not part of Form No. 10BD
<Please
specify
the
nature>
Amount in Rs.
(viii)
Total donation not reported in Form No 10BD [23(i)+23(ii)+23(iii)(d) +23(iv)+23(v)+23(vi)(e)+23(vii)]
Amount in Rs.
24.
Total voluntary contributions received by the auditee during the previous year [22+23(viii)]
Amount in Rs.
25.
Total foreign contribution out of the total voluntary contributions stated in 24
Amount in Rs.
< Fill Schedule FC>
26.
Voluntary Contribution forming part of corpus (which are included in 24)
Amount in Rs.
(A)
Corpus representing donations received for the renovation or repair of places notified under clause (b) of
sub-section (2) of section 80G eligible for exemption under Explanation 1A to the third proviso to clause
(23C) of section 10 or Explanation 3A to sub-section (1) of section 11
Amount in Rs.
< Fill Schedule Corpus>
(B)
Corpus donations as referred to in clause (d) of sub-section (1) of section 11 or Explanation 1 to the third
proviso to section 10 (23C) eligible for exemption and invested in modes specified under sub-section (5) of
section 11
Amount in Rs.
< Fill Schedule Corpus>
27.
Voluntary Contributions required to be applied by the auditee during the previous year [24-{23(vi)(d)+26A+ 26B}]
Amount in Rs.
34
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Income to be
applied
28.
Income other than voluntary contributions derived from property held under trust referred to in section 11 or
income of fund or institution or trust or any university or other educational institution or any hospital or other
medical institution (other than the contribution reported in serial number 24)
Amount in Rs.
29.
Income applied outside India which is eligible under clause (c) of sub-section (1) of section 11
Amount in Rs.
< Fill Schedule Int App>
30.
Income required to be applied in India by the auditee during the previous year [27+28-29]
Amount in Rs.
Application of Income
31.
Application of Income (excluding application not eligible and reported under serial number 37)
(i)
Total amount applied for charitable or religious purposes in India during
the previous year
+Electronic
( In Rs)
Other than
Electronic
( In Rs.)
Amount in Rs.
(a)
Contribution or donation to any other person during the previous
year
Amount in Rs.
(b)
Object wise application other than the application provided in (a)
(I)
Religious
Amount in Rs.
(II)
Relief of poor
Amount in Rs.
(III)
Education
Amount in Rs.
(IV)
Medical relief
Amount in Rs.
(V)
Yoga
Amount in Rs.
(VI)
Preservation of environment (including watersheds,
forests and wildlife)
Amount in Rs.
(VII)
Preservation of monuments or places or objects of
artistic or historic interest
Amount in Rs.
(VIII)
Advancement of any other objects of general public
utility
Amount in Rs.
(IX)
Application which cannot be specifically categorised
under (I) to (VIII)
Amount in Rs.
(X)
Total
Amount in Rs.
(c)
Total application [(a) + (b)(X)]
Amount in Rs.
(ii)
Details of application out of (i) (a) and (i) (b) resulting in payment in excess of Rs. 50 lakh during the previous year to any person
S.No.
Name of
person to
whom
amount paid
or credited
PAN of such
person
Amount of
application
(Rs)
Mode of application
TDS
+Electroni
c modes
(Rs.)
Other than
Electronic
modes
(Rs.)
Total
Whether any TDS
has been deducted
Yes/No
Section under
which TDS has
been deducted
(iii)
Amount which was not actually paid during the previous year [if included in (i)(c)]
Amount in Rs.
(iv)
Amount actually paid during the previous year which accrued during any earlier previous year but not
claimed as application of income in earlier previous year
Amount in Rs.
(v)
Total amount to be allowed as application [31(i)(c)- 31(iii) +31(iv)]
Amount in Rs.
(vi)
Bifurcation of application in 31( v) into Revenue or Capital
Amount in Rs.
(a)
Revenue
Amount in Rs.
(b)
Capital
Amount in Rs.
(vii)
Amount invested or deposited back in corpus which was applied during any preceding previous year and
not claimed as application during that previous year.
Amount in Rs.
< fill Schedule Corpus>
(viii)
Repayment of loan or borrowing during the previous year which was earlier applied and not claimed as
application during that previous year during that previous year.
Amount in Rs.
< fill Schedule LB>
Amount to be disallowed from application
(ix)
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 in Rs.
< fill schedule TDS>
(x)
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
Amount in Rs.
< fill schedule 40A(3)/schedule
40A(3A)>
(xi)
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
Amount in Rs.
(xii)
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
Amount in Rs.
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
35
same objects
(xiii)
Donation to any person other than 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
Amount in Rs.
(xiv)
Application outside India for which approval under proviso to clause (c) of sub-section (1) of section 11
has not been obtained
Amount in Rs.
(xv)
Application outside India for which approval under proviso to clause (c) of sub-section (1) of section 11
has been obtained
(xvi)
Applied for any purpose beyond the objects of the auditee
Amount in Rs.
(xvii)
Any other disallowance (Please specify)
Amount in Rs.
(xviii)
Total allowable application [ {31(v)+31(vii)+31(viii) – {31(ix) to 31(xvii) }]
Amount in Rs.
(xix)
Amount deemed to have been applied during the previous year under clause (2) of Explanation 1 to sub-
section (1) of section 11
Amount in Rs.
< fill Schedule DI>
(xx)
Income accumulated as per the provisions of Explanation 3 to the third proviso to clause (23C) of section
10 or sub-section (2) of section 11
Amount in Rs.
< fill Schedule AC>
(xxi)
Income accumulated or set apart for application to charitable or religious purposes or stated objects of
trust or institution to the extent it does not exceed 15 % of the income
Amount in Rs.
32.
Taxable Income [30- {31(xviii) to 31(xxi)}]
Amount in Rs.
Section 115BBI
33.
Income taxable under section 115BBI
(a)
Whether the auditee has any deemed income referred to in sub-section (1B) of section 11
which is chargeable to tax @ 30 % under section 115BBI and the amount of such deemed
income?
Yes/No
If yes fill
Schedule DI
Amount in Rs.
(b)
Whether the auditee has any deemed income referred to in Explanation 4 to third proviso
to clause (23C) of section 10 or sub-section (3) of section 11 which is chargeable to tax @
30 % under section 115BBI and the amount of such deemed income?
Yes/No
If yes fill
Schedule AC
Amount in Rs.
(i)
Whether income accumulated is applied for the purposes other than charitable
or religious purposes or ceases to be accumulated or set apart for application
thereto
Yes/No
Amount in Rs.
(ii)
Whether such income accumulated ceases to remain invested or deposited in
any of the forms or modes specified in sub-section (5) of section 11
Yes/No
Amount in Rs.
(iii)
Whether such income accumulated is not utilised for the purpose for which it
is so accumulated or set apart during the period referred to in clause (a) of
Explanation 3 to third proviso to clause (23C) of section 10 or clause (a) of
sub-section (2) of section 11
Yes/No
Amount in Rs.
(iv)
Whether such income accumulated is credited or paid to any trust or
institution registered under section 12AA or section 12AB or 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-clause (iv) or sub-clause
(v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10
Yes/No
Amount in Rs.
(c)
(i)
Whether the auditee has any income which is income not to be excluded from
the total income under twenty first proviso to clause (23C) of section 10 or
clause (c) of sub-section (1) of section 13 which is chargeable to tax @ 30 %
under section 115BBI and the amount of such income
Yes/No
Amount in Rs.
(ii)
Whether the auditee has any income which is not to be excluded from the total
income under clause (b) of third proviso to clause (23C) of section 10 or
clause (d) of sub-section (1) of section 13 which is chargeable to tax @ 30 %
under section 115BBI and the amount of such income
Yes/No
Amount in Rs.
(d)
Whether the auditee has any income accumulated or set apart in excess of fifteen per cent.
of the income where such accumulation is not allowed under any specific provision of the
Act and which is chargeable to tax @ 30 % under section 115BBI and the amount of such
income ?
Yes/No
Amount in Rs.
(e)
Whether the auditee has made any application out of India which is not excluded from
total income under clause (c) of sub-section (1) of section 11
Yes/No
< If yes fill
schedule Int
App>
Amount in Rs.
34.
Anonymous donation which is chargeable to tax @ 30 % under section 115BBC
Amount in Rs.
Other Income
35.
Other Income
Amount in Rs.
(a)
Whether the auditee has any income chargeable under section 12(2) and the amount of
such income.
Yes/No
Amount in Rs.
(b)
Income as per Explanation 3B to sub-section (1) of section 11 in case of violation of clause (a) or (b) or (c)
or (d) of Explanation 3A to sub-section (1) of section 11 read with clause (b) of sub-section (2) of section
Amount in Rs.
< Fill Schedule Corpus>
36
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
80G
(c)
Income as per Explanation 1B to the third proviso to clause (23C) of section 10 in case of violation of
clauses (a) or (b) or (c) or (d) of Explanation 1A to the third proviso to clause (23C) of section 10 read with
clause (b) of sub-section (2) of section 80G
Amount in Rs
< Fill Schedule Corpus>
(d)
Income chargeable under sub-section (4) of section 11
Amount in Rs.
Capital Asset
36.
Details of capital asset transferred under sub-section (1A) of section 11
(1)
Whether a capital asset being property held under trust wholly for charitable or religious
purpose is transferred and the net consideration for which it is transferred?
Yes/No
Amount in Rs.
(2)
Whether deemed application is claimed as per clause (a) of sub-section (1A) of section 11
and the amount of such deemed application?
Yes/No
Amount in Rs.
(3)
Whether a capital asset being property held under trust in part only for charitable or
religious purpose is transferred and the net consideration for which it is transferred?
Yes/No
Amount in Rs.
(4)
Whether deemed application is claimed as per clause (b) of sub-section (1A) of section 11
and the amount of such deemed application?
Yes/No
Amount in Rs.
Application of income out od different sources
37.
Application of income out of the following sources during the previous year
(A)
Income accumulated under third proviso to clause (23C) of section 10 or
under sub-section (2) of section 11 during any earlier previous year
+Electronic modes
(Rs.)
Other than
Electronic modes
(Rs.)
Total Amount
(Rs.)
< Fill schedule
AC>
(B)
Income deemed to be applied in any preceding year under clause (2) of
Explanation 1 to sub-section (1) of section 11 during any earlier previous
year
+Electronic modes
(Rs.)
Other than
Electronic modes
(Rs.)
Total Amount
(Rs.)
< Fill schedule
DI>
(C)
Income of earlier previous years up to 15% accumulated or set apart
+Electronic modes
(Rs.)
Other than
Electronic modes
(Rs.)
Total Amount
(Rs.)
(D)
Corpus
+Electronic modes
(Rs.)
Other than
Electronic modes
(Rs.)
Total Amount
(Rs.)
< Fill Schedule
Corpus>
(E)
Borrowed fund
+Electronic modes
(Rs.)
Other than
Electronic modes
(Rs.)
Total Amount
(Rs.)
< Fill Schedule
LB>
(F)
Any other (Please specify)
+Electronic modes
(Rs.)
Other than
Electronic modes
(Rs.)
Total Amount
(Rs.)
< Fill Schedule
LB>
38.
Details of application resulting in payment or credit in excess of Rs. 50 lakh during previous year to a single person out of 37
S.no
Name of person
PAN
Amount of
application
(Rs.)
Mode of Application
TDS
+Electroni
c modes
Other than
Electronic
modes
Total
Whether any TDS
has been deducted
(Yes/No)
Section
under
which
TDS has
been
deducted
Amou
nt of
TDS
13(10) and 22nd proviso to section 10(23C)
39.
(i)
Whether provisions of twenty second proviso to clause (23C) of section 10 or sub-section (10) of section 13 are applicable?
Yes/No
(ii)
If yes in (i) specify the reason why the provisions of twenty second proviso to clause (23C) of section 10 or
sub-section (10) of section 13 are applicable?
(a)
Provision of proviso to clause (15) of section 2 is applicable
Yes/No
(b)
condition specified in clause (a) of tenth proviso to clause (23C) of section 10 or sub-clause (i) of
clause (b) of sub-section (1) of section 12A have been violated
Yes/No
(c)
condition specified in clause (b) of tenth proviso to clause (23C) of section 10 or sub-clause (ii) of
clause (b) of sub-section (1) of section 12A have been violated
Yes/No
(d)
condition specified in twentieth proviso to clause (23C) of section 10 or sub-clause (ii) of clause
(ba) of sub-section (1) of section 12A have been violated
Yes/No
(iii)
If yes in (i), please provide computation of income chargeable under twenty second proviso to clause (23C) of section 10 or
sub-section (10) of section 13
(a)
Income for the previous year
Amount in
Rs.
(b)
Total Expenditure incurred in India, for the objects of the auditee,
Amount in
Rs.
(c)
Expenditure to be disallowed
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
37
(i)
Expenditure from the corpus standing to the credit of the trust or institution as on the end of the
financial year immediately preceding the previous year relevant to the assessment year for which
income is being computed
Amount in Rs.
(ii)
Expenditure from any loan or borrowing
Amount in Rs.
(iii)
Depreciation in respect of an asset, acquisition of which has been claimed as application of income, in
the same or any other previous year; and
Amount in Rs.
(iv)
Expenditure in the form of contribution or donation to any person.
Amount in Rs.
(v)
Capital expenditure
Amount in Rs.
(vi)
Amount disallowable under Explanation to sub-section (10) of section 13 or Explanation to twenty
second proviso to clause (23C) of section 10 read with sub-clause (ia) of clause (a) of section 40
Amount in Rs.
< fill schedule
TDS
disallowable >
(vii)
Amount disallowable under Explanation to sub-section (10) of section 13 or Explanation to twenty
second proviso to clause (23C) of section 10 read with sub-sections 3 or 3A of section 40A
Amount in Rs.
< fill schedule
40A(3)/Schedul
e 40A(3A)>
(viii)
Any other disallowance
Amount in Rs.
(ix)
Total expenditure to be disallowed (i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii))+(viii))
Amount in Rs.
(d)
Income chargeable to tax under twenty-second proviso to clause (23C) of section 10 or sub-section (10) of
section 13 [ a – b+c(ix)}]
Amount in
Rs.
Expenditure Incurred for
Religious Purposes
40.
In case auditee is approved under second proviso to sub-section (5) of section 80G, please provide the following details
(a)
Whether any amount of expenditure incurred during the previous year which is of a religious nature
and the amount of such expenditure
Yes/No
If
yes
specify
amount
in Rs.
(b)
Total income of auditee during the previous year
Amount in Rs.
(c)
Percentage of expenditure which is of religious nature to the total income [ Amount in (a)/(b)]
%
Person referred to in 13(3)
41.
Details of specified person* as referred to in sub-section (3) of section 13
Code of Person referred to
in sub-section (3) of section
13
<Refer Note^^>
Name of such person
PAN of
such
person
Aadhar number of such
person, if allotted
Address of such
person
If code 2 selected
in column (1)
specify the amount
of contribution
made to the auditee
42.
Details of transactions 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, fill
Schedule SP-a>
(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, fill
Schedule SP-b >
(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 trust or institution 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 yes, fill
Schedule SP-c >
(d)
Whether the services of the auditee are made available to any specified person during the previous year without adequate
remuneration or other compensation;
Yes/No
< If yes, fill
Schedule SP-d >
(e)
Whether any share, security or other property is purchased by or on behalf of the auditee from any specified person during the
previous year for consideration which is more than adequate;
Yes/No
< If yes, fill
Schedule SP-e1/e2
>
(f)
Whether any share, security or other property is sold by or on behalf of the auditee to any specified person during the previous
year for consideration which is less than adequate;
Yes/No
< If yes, fill
Schedule SP-f1/f2
>
(g)
Whether any income or property of the auditee is diverted during the previous year in favour of any specified person
Yes/No
< If yes, fill
Schedule SP-g >
(h)
Whether any funds of the auditee are, or continue to remain, invested for any period during the previous year, in any concern in
which any specified person has a substantial interest.
Yes/No
< If yes, fill
Schedule SP-h >
38
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedules to fill as may be applicable < refer to instructions> Form 10B
Schedule Corpus: Details of Corpus
Type
of
corpus
donation
Openi
ng
balanc
e
at
the
begin
ning
of the
previo
us
year
(Corp
us not
applie
d
till
the
begin
ning
of the
previo
us
year)
(1)
Received/T
reated
as
corpus
during the
previous
year
(2)
Appli
ed
durin
g the
previ
ous
year
(3)
Amoun
t
investe
d
or
deposit
ed
back in
to
corpus
(which
was
earlier
applied
and not
claime
d
as
applica
tion if
such
applica
tion
fulfille
d the
conditi
ons)
(4)
Total
amou
nt
invest
ed or
depos
ited
back
in to
corpu
s
(5)
Finan
cial
year
in
which
(4)
was
applie
d
earlie
r
(6)
Closin
g
balanc
e
(7)
[(1+2
+5)-3]
Inves
ted in
mode
s
specif
ied in
sectio
n
11(5)
(8)
Amou
nt
taxed
in
previo
us
assess
ment
year
(9)
Inves
ted in
mode
s
other
than
specif
ied in
sectio
n
11(5)
as on
last
day
of the
previ
ous
year
(10)
If corpus donation is of type
(i) then whether it fulfills the
following conditions
Amount applied out of corpus for the purpose other than for
which the voluntary contribution was made
Contribution or donation to any person;
Maintained as not separately identifiable
invested or deposited in the forms and modes other those
specified under sub-section (5) of section 11.
Specified Violation
43.
Specified Violation
Whether the auditee has incurred any specified violation as referred to in Explanation 2 to the fifteenth
proviso to clause (23C) of section 10 or Explanation to sub-section (4) of section 12AB and the amount of
such violation
Yes/No
Amount in Rs.
(a)
Income of the auditee has been applied, other than for the objects of the trust or institution.
Yes/No
Amount in Rs.
(b)
Whether the auditee has income from profits and gains of business which is not incidental to the
attainment of its objectives or separate books of account are not maintained by auditee in respect of
the business which is incidental to the attainment of its objectives.
Yes/No
Amount in Rs.
(c)
Whether the auditee, referred to in clause (a) of sub-section (1) of section 13, has applied any part
of its income from the property held under a trust for private religious purposes, which does not
enure for the benefit of the public.
Yes/No
Amount in Rs.
(d)
Whether the auditee, referred to in clause (b) of sub-section (1) of section 13, has applied any part
of its income for the benefit of any particular religious community or caste.
Yes/No
Amount in Rs.
(e)
Whether any activity being carried out by the auditee is not genuine or is not being carried out in
accordance with all or any of the conditions subject to which it was registered.
Yes/No
Amount in Rs.
(f)
Whether the auditee has not complied with the requirement 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
< If yes, fill
schedule other law
violation>
44.
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?
Yes/No
If yes specify the
amount
45.
In view of provisions of nineteenth proviso to clause (23C) of section 10 or sub-section (7) of section 11,
please specify whether the trust or institution has claimed deduction under section 10 [other than clause
(1), clause (23C) and clause (46) thereof] during the previous year and the amount of such claim?
Yes/No
Amount in Rs.
46.
Whether the auditee has taken or accepted any loan or deposit or any specified sum, exceeding the limit
specified in section 269SS during the previous year?
Yes/No
Amount in Rs.
(If yes, fill Schedule
269SS)
47.
Whether the auditee has received an amount 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?
Yes/No
Amount in Rs.
(If yes, fill Schedule
269ST)
48.
Whether the auditee has repaid any amount being loan or deposit or any specified advance exceeding the limit
specified in section 269T, during the previous year?
Yes/No
Amount in Rs.
(If yes, fill Schedule
269T)
49.
Whether the auditee is required to deduct or collect tax as per the provisions of Chapter XVII-B or Chapter
XVII-BB?
Yes/No
(If yes, fill Schedule
TDS/TCS/
Statement of
TDS/TCS/ Interest
on TDS/TCS as
applicable)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
39
(i)
Represen
ting
donations
received
for
the
renovatio
n
or
repair of
places
notified
under
80G(2)
(b) on or
after
01.04.20
20
Yes/
No
Yes/
No
Yes/
No
Yes/
No
(ii)
–
Other
than
(i)
above
received
on
or
after
01.04.20
21
(iii)
Other
than
(i)
and
(ii)
above
Schedule FC: Details 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) orpus
(ii) on- corpus
Total
Schedule Int App: Details of income applied outside India
S.No.
Name of
the person
to whom
remittance
is made
Taxpayer
Identification
Number
if
available
Amount
of
remittance
out of
India
which is
reported
in Form
No. 15CA
(In Rs.)
Amount
of
remittance
outside
India
other than
(4)
(In Rs.)
Charitable
or
religious
purpose
for which
application
is made
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
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
Schedule LB: Details of Loan and Borrowing
Opening
balance
as on 1st April
of the previous
year
Loan and
borrowings taken
for applications
towards
objectives during
the previous year
Applied for the
objects of the trust
or institution during
the previous year
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 earlier
Total
repayment of
loan or
borrowing
during the
previous year
(In Rs.)
Closing Balance as
on 31st March
(1+2-6=7)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
40
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
Year in which
income is
deemed to be
applied
(F.Y.)
Date of
furnishing
Form 9A
(dd/mm/yyyy)
Amount
deemed to
be applied
during the
previous
year
referred to
in column
1
Reason of
deeming
application
(a) income
has not
been
received
during that
year
(b) any
other
reason
Out of the
deemed
application
claimed
earlier,
amount
required to
be applied
Amount
taxed
in
any earlier
assessment
year out of
the amount
referred to
in column
(5)
(Fill
schedule
DA)
Out of the
deemed
application
clamied,
amount
required to
be applied
during the
financial
year
pertaining
to current
assessment
year
Amount of
deemed
application
claimed in
earlier
years,
applied
during the
financial
year
relating to
current
AY
Amount
which
could not
be applied
and
deemed to
be income
under
section
11(1B)
during the
previous
year
Balance
Amount of
deemed
application
(1)
(2)
(3)
(4)
(5)
(6)
(7) =(5)-
(6)
(8)
(7)-(8) =
(9)
(5)-
(7)=(10)
Dropdowns to
be provided
Dropdowns
to be
provided
Schedule DA: Details of accumulated income taxed in earlier assessment years as per sub-section (1B) of section 11
Assessment year in which the amount referred to in column (4) of schedule DI was taxed
Dropdowns to be provided last five previous years beginning from the previous year preceding the current previous year
Year of
accumulation
(F.Y.)
Yyyy – yyyy
Yyyy – yyyy
Yyyy –
yyyy
Yyyy – yyyy
Yyyy – yyyy
Dropdowns
to be
provided for
last five
previous
years
beginning
from the
current
previous
year
Yyyy – yyyy
Total
Schedule AC: The details of accumulation
S.
N
o.
Year
of
accum
ulation
(F.Y.)
Date
of
furnis
hing
Form
10
dd/m
m/yyy
y
Amou
nt
accum
ulated
in the
year of
accum
ulation
Purpos
e
of
accum
ulation
Amo
unt
appli
ed
for
chari
table
or
religi
ous/
purp
oses
up to
the
begi
nnin
g of
the
previ
ous
year
Bal
anc
e to
be
app
lied
(3)-
(5 )
Amo
unt
taxed
in
any
earlie
r
asses
smen
t
(Fill
sched
ule
ACA
)
Balan
ce
avail
able
for
appli
catio
n
(6)-
(7)
Amou
nts
applie
d
for
charita
ble or
religio
us
purpos
e
during
the
previo
us
year
out of
previo
us
years’
accum
ulation
Amou
nt
applie
d for
purpos
es
other
than
the
purpos
e for
which
such
accum
ulation
was
made
(if
applic
able)
Amount
credited or
paid to any
trust or
institution
registered
under
section
12AB or
approved
under sub-
clauses
(iv)or(v)or
(vi)or(via)
of clause
(23C) of
section 10
(if
applicable)
Balan
ce
amou
nt
avail
able
for
appli
catio
n
(8) –
(9) –
(10)
–
(11)
Amo
unt
inve
sted
or
depo
sited
in
the
mod
es
spec
ified
in
secti
on
11(5
) out
of
(12)
Amo
unt
inves
ted or
depos
ited
in the
mode
s
other
than
speci
fied
in
sectio
n
11(5)
out
of
(12)
(if
appli
cable
)
Amou
nt
which
is not
utilise
d
during
the
period
of
accum
ulation
(if
applic
able)
Amo
unt
deem
ed to
be
inco
me
withi
n
theme
aning
of
sub-
sectio
n (3)
of
sectio
n 11
(if
applic
able)
(10)+
(11)+
(14)+
(15)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
Provid
e
dropdo
wn
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
41
for the
last
seven
financi
al
years
Total
Schedule ACA: Details of accumulated income taxed in earlier assessment years under sub-section (3) of section 11
Assessment year in which this amount was taxed
Dropdowns to be provided last five previous years beginning from the previous year preceding the current previous year
Year of
accumulation
(F.Y.)
Yyyy – yyyy
Yyyy – yyyy
Yyyy – yyyy
Yyyy – yyyy
Yyyy – yyyy
Dropdowns to be
provided for last
five previous
years beginning
from the current
previous year
Yyyy – yyyy
Total
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?
S. No.
Name of
specified
person
PAN of
specified
person
Details
Details of Security
Details of interest
Nature
of
income
or
property which
is lent
Amount
for
which income or
property is, or
continues to be,
lent to specified
person for any
period during the
previous year
Nature
of
securit
y
Value
of
security
Value
of
adequate
security
Actual rate
of
interest
that
is
charged
Adequate
rate
of
Interest
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
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 :
S. No.
Name of
specified
person
PAN of
specifie
d
person
Details of asset
Duration for which asset
is, or continues to be,
made available for the use
of specified person during
the previous year,
Details of rent for the
previous year
Details of other compensation for the
previous year
Nature of
asset
Address
From
dd/mm/yy
yy
To
dd/mm/yyy
y
Amount of
rent
Adequate
rent
Nature
Amount of
compensat
ion
Adequate
compensati
on
(1)
(2)
(3)
(4)
< land/
building/ other
property >
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
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
S. No.
Name of specified
person
PAN of specified
person
Nature of services
rendered by specified
person
Details of payment for the previous year
Nature of payment
Amount of
payment
(in Rs)
Reasonable
amount for
services
(1)
(2)
(3)
(4)
(5)
(6)
(7)
42
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
< Salary/ Allowance/
Otherwise
(please
specify)>
Schedule SP-d: Details of the services of the auditee are made available to the specified person during the previous year?
S. No.
Name of
specified
person
PAN of
specified
person
Details of services
Details of remuneration
for the previous year
Details of compensation for the
previous year
Nature
of
services
made
available
Value
of
services
made
available
(In Rs.)
Actual
amount of
remunerati
on for the
service
Adequate
remunerati
on for the
service
Nature of
compensati
on for the
service
Actual
amount of
compensati
on for the
service
Adequate
compensat
ion
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
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?
S.
No.
Name of
specified
person
PAN of
specified
person
Nature
of
property
purchas
ed
Details of Shares or Security
Details of other property being movable
Name of
the
compan
y/
concern
of which
the
shares
are
purchase
d
Number
of shares
purchase
d during
the
previous
year
Price of
each
share/se
curity
Total
consider
ation
paid
share or
security
Adequat
e
consider
ation for
shares or
security
Nature
of
property
Number
of
property
purchase
d
Price of
property
Total
consider
ation
paid for
property
during
the
previous
year
Adequ
ate
Consid
eration
< Share/
Security/
Other
Property
>
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
Schedule SP- e 2 : Details in case of other property being immovable:
S. No.
Name
of
specified
person
PAN
of
specified
person
Type of asset
Address
of
property
Area (in Sq
ft)
Stamp
duty
value
Details of Consideration
Amount of
considertaion
paid for asset
Adequate
consideratio
n for asset
< Land/
Residential/
Commercial
Property
etc)>
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?
S.
No
.
Name
of
specifi
ed
person
PAN of
specifi
ed
person
Nature
of
propert
y sold
Details of Shares or Security
Details of Other Property being Movable
Name
of
the
Compa
ny
or
Concer
n
of
which
the
shares
are sold
Numbe
r
of
shares
sold
during
the
previo
us year
Price
of
each
share
or
securit
y
Total
considerati
on
share
/security
Adequate
considerati
on
for
share
or
security
Nature
of
movab
le
propert
y
Number
of
movabl
e
properti
es sold
Price
of
movab
le
propert
y
Total
considerati
on
for
property
during the
previous
year
Adequate
considerati
on
<Share/
Security/
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
43
Other
Property
>
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
Schedule SP- f 2: Details in case of other property being immovable:
S.
No.
Name of
specified
person
PAN of
specified
person
Type of asset
Address of
property
Area
(in Sq
ft)
Stamp
Duty
Value
Details of Consideration
Amount
of
consideration
for
asset
Adequate
consideration
for
asset
<
Land/
Residential/
Commercial
Property etc>
Schedule SP-g: Details of any income or property which is is diverted during the previous year in favour of
any specified person
S
No
Name of specified person in whose favor
income or property diverted
PAN of specified
person
Details of Income or property that is diverted
Nature of Income or property
that is diverted
Value of income or property
that is diverted
(In Rs.)
(1)
(2)
(3)
(4)
(5)
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
S No
Details of the Concern in which funds are, or continue to remain, invested
Details of substantial interest
Nature
of
concern
in which
funds are
continue
to
remain
invested
Name
of
concern
Address
of
concern
Amount
that is or
continues
to remain
invested
in concern
during the
year
(In Rs.)
duration of investment during
the previous year
Nature of
investment
Income
from
investment
during the
year
Name
of
specified
person
having
substantial
interest in
concern
PAN
of
specified
person
Nature
of
substantial
interest
Nature
of
concern
in which
funds
are
continue
to
remain
invested
From
dd/mm/yyyy
To
dd/mm/yyyy
<
Company/
Others>
Schedule other law violation
S.no
Name of law under
which non-compliance
has occurred
Nature of non-
compliance
Date of order,
direction or
decree, holding
that such non-
compliance 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
finalised in favour of
the auditee
(1)
(2)
(3)
(4)
(5)
(6)
(7)
44
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule TDS disallowable: Details of amounts inadmissible 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.)
Nature of payment
Name of
Payee
PAN or
Aadhar of
payee, if
available
Address of Payee
(1)
(2)
(3)
(4)
(5)
(6)
(b) Details of payment on which tax has been deducted but has not been paid on or before the due date specified in sub- section (1) of section
139
Date of Payment
Dd/mm/yyyy
Amount of
payment
(in Rs.)
Nature of
payment
Name of
Payee
PAN or
Aadhar of
payee, if
available
Address of
Payee
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 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
S.
No.
Date of payment
Amount of payment
(In Rs.)
Nature of
payment
(In Rs.)
Details of payee
Name
PAN or aadhar, if available
Address
Schedule 40A(3A): Details of Amount disallowable under thirteenth proviso to section 10(23C )/sub-section (1) of section 11 read with sub-
section (3A) of section 40A
S.
No.
Date of payment
Amount
Nature
Details of payee
Name
PAN or Aadhar, if available
Address
Schedule 269SS: Details of loan or deposit or any specified sum taken, exceeding the limit specified in section 269SS during the previous
year
S.No
Name of
the lender
or
depositor
PAN or
aadhar, if
available
Address
Loan or
deposit or
any
specified
sum
Amount 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
the account at
any time during
the previous year
By cheque or
Bank draft or use
of electronic
clearing system
through a bank
account or any
other mode
Whether
account
payee if by
cheque or
Bank draft?
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?
Details of Payee
Details of Transaction
Mode of Repayment
S.No
Name
PAN, if
available
Address
Loan or
deposit
or any
specified
advance
Amount
Please
specify
mode of
receipt
[by Cheque
or bank
draft or use
of electronic
clearing
system
through a
bank
account or
any other]
Whether
Account
payee, if
by
cheque
or bank
draft?
Whether
squared
up?
Maximum
amount
outstanding
By cheque
or Bank
draft or use
of
electronic
clearing
system
through a
bank
account or
nay other
mode
Whether
Account
Payee if
by
cheque
or bank
draft?
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
45
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?
Details of Payee
Details of Transaction
Mode of Repayment
S.No
Name
PAN, if
available
Address
Loan
or
deposit or
any
specified
advance
Amount
Please
specify
mode
of
receipt
[by cheque or
Bank draft or
use of electronic
clearing system
through a bank
account or any
other]
Whether
Account
payee,
if
by cheque
or
bank
draft?
Whether
Squared
up?
Maximum
amount
outstanding
By cheque or
Bank draft or
use
of
electronic
clearing system
through a bank
account or nay
other mode
Whether
account
payee if by
cheque or
bank draft?
Schedule TDS/TCS
Tax
Deduction
and
Collection
Account
Number
(TAN)
Section
Nature
of
payment
Total amount
of payment
or receipt of
the nature
specified in
column (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
out of
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)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Schedule Statement of TDS/TCS
Tax deduction and collection
account number (TAN)
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
(1)
(2)
(3)
(4)
(5)
Schedule Interest on TDS/TCS
Tax deduction and collection account
number (TAN)
Amount of interest under section 201(1A)
or 206C(7) is payable
Amount paid out of
column (2)
Date of payment
Dd/mm/yyyy
(1)
(2)
(3)
(4)
Notes to Form 10B
(1)
Any fund or institution or trust or any university or other educational institution or any hospital or other medical
institution referred to in sub - clause (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;
(2)
Any person referred to in sub-section (3) of section 13 shall be referred as specified person in this form;
(3)
*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;
(4)
**In serial number 9, for the section under which registered or provisionally registered or approved or provisionally
approved one of the following codes shall be selected (details of all the registration/provisional registration or approval or
provisional approval or notification which are valid during the previous year should be provided, however where the
auditee has got the registration or approval, after provisional registration or approval the details of provisional registration
or approval need not be provided):
S. No
Section
Code
(1)
Clause (a) of sub-section (1) of section 12AB of the Act
1
(2)
Clause (b) of sub-section (1) of section 12AB of the Act
2
(3)
Clause (c) of sub-section (1) of section 12AB of the Act
3
(4)
Clause (i) of second proviso to clause (23C) of section 10 of the Act
4
(5)
Clause (ii) of second proviso to clause (23C) of section 10 of the Act
5
(6)
Clause (iii) of second proviso to clause (23C) of section 10 of the Act
6
(7)
Clause (ii) of sub-section (1) of Section 35 of the Act
7
(8)
Clause (iia) of sub-section (1) of Section 35 of the Act
8
(9)
Clause (iii) of sub-section (1) of Section 35 of the Act
9
(10)
Clause (i) of second proviso to sub-section (5) of section 80G of the Act
10
(11)
Clause (ii) of second proviso to sub-section (5) of section 80G of the Act
11
(12)
Clause (iii) of second proviso to sub-section (5) of section 80G of the Act
12
(13)
any other, please specify
13
46
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(5). #In row 10(a), in column (2) for relation one or more of the following codes shall be selected
S. No
Section
Code
(1)
Author
1
(2)
Founder
2
(3)
Settlor
3
(4)
Trustee
4
(5)
Members of society
5
(6)
Members of the Governing Council
6
(7)
Director
7
(8)
Shareholders holding of 5% or more of shareholding
8
(9)
Office Bearer s
9
(10)
Others
10
(6) ##In serial number 10(a), in column (5), and in serial number 10(b), in column (4) for ID code, the following should be filled:
(a)
If PAN or Aadhar number is available, the same should be mandatorily filled and the following ID code shall be filled:
Type of identification
Code
PAN
1
Aadhar number
2
(b)
If neither PAN or Aadhar is available, one of the following should be filled:
Type of identification
Code
Taxpayer identification Number of the country
where the person resides;
3
Passport number;
4
Elector's photo identity number
5
Driving License number
6
Ration card number
7
(7). $ In serial number 11, for the objects of the auditee, one or more of the following options shall be selected:
S.no
Object
Code
(1)
Religious
1
(2)
Relief of poor
2
(3)
Education
3
(4)
Medical relief
4
(5)
Yoga
5
(6)
Preservation of environment (including watersheds, forests and wildlife)
6
(7)
Preservation of monuments or places or objects of artistic or historic interest
7
(8)
Advancement of any other objects of general public utility
8
(8) $$In serial number 14(ii), in column (2) one or more of the codes shall be selected:
S.No
Nature of books of account or other document as provided in rule 17AA
Code
(1)
Cash book
1
(2)
Ledger
2
(3)
Journal
3
(4)
Copies of bills, whether machine numbered or otherwise serially numbered, wherever such bills are issued by the assessee,
and copies or counterfoils of machine numbered or otherwise serially numbered receipts issued by the assessee
4
(5)
Original bills wherever issued to the person and receipts in respect of payments made by the person
5
(6)
Any other book that may be required to be maintained in order to give a true and fair view of the state of the affairs of the
person and explain the transactions effected
6
(7)
Books of account, as referred in Serial No. 1 to 6, for business undertaking referred in sub-section (4) of section 11 of the Act
7
(8)
Books of account, as referred in Serial No 1 to 6,, for business carried on by the assessee other than the business undertaking
referred to in sub-section (4) of section 11 of the Act
8
(9)
Record of all the projects and institutions run by the person containing details of their name, address and objectives
9
(10)
Record of income of the person during the previous year as per rule 17AA(1)(d)(ii)
10
(11)
Record of application of income etc. out of income during the previous year as per rule 17AA(1)(d)(iii)
11
(12)
Record of application of income out of the income of any previous year preceding the current previous year as per rule
17AA(1)(d)(iv)
12
(13)
Record of voluntary contribution made with a specific direction that they shall form part of the corpus, as per rule
17AA(1)(d)(v) ;
13
(14)
Record of contribution received for the purpose of renovation or repair of temple, mosque, gurdwara, church or other place
notified under clause (b) of sub-section (2) of section 80G which is being treated as corpus, as per rule 17AA(1)(d)(vi)
14
(15)
Record of loan and borrowings as per rule 17AA(1)(d)(vii)
15
(16)
Record of properties as per rule 17AA(1)(d)(viii);
16
(17)
Record of specified persons as per rule 17AA(1)(d)(ix);
17
(18)
Any other documents containing any other relevant information as per rule 17AA(1)(d)(x).
18
(9) ^In serial number 17 (ii)(c) and 18(ii)(c) upload the Balance Sheet, Profit and Loss Account and Audit Report in Form 3CA
or 3CB as applicable (e-filing utility to provide upload facility) for the business undertaking or business incidental to
objects.
(10) + Electronic modes shall be the following modes referred in rule 6AABA of the Income-tax Rules, 1962:
(a) Credit Card;
(b) Debit Card;
(c) Net Banking;
(d) IMPS (Immediate Payment Service);
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
47
(e) UPI (Unified Payment Interface);
(f) RTGS (Real Time Gross Settlement);
(g) NEFT (National Electronic Funds Transfer); and
(h) BHIM (Bharat Interface for Money) Aadhar Pay;
(11) ^^In serial number 41, select one or more of the following codes for specified person:
S.
No
Nature of person
Code
(1)
the author of the trust or the founder of the institution;
1
(2)
any person who has made a substantial contribution to the trust or institution, that is to say, any person whose total
contribution up to the end of the relevant previous year exceeds fifty thousand rupees;
2
(3)
where such author, founder or person is a Hindu undivided family, a member of the family;
3
(4)
any trustee of the trust or manager (by whatever name called) of the institution;
4
(5)
any relative of any such author, founder, person, member, trustee or manager as aforesaid;
5
(6)
any concern in which any of the persons referred above have a substantial interest.
6
(12)
Particulars in Schedule 269ST need not be given in the case of receipt by or payment to a Government company, a banking
Company, a post office savings bank, a cooperative bank or in the case of transactions referred to in section 269SS or in the
case of persons referred to in Notification No. S.O. 2065(E) dated the 3rd July, 2017;
5.
In the principal Rules, for the Form No. 10BB, the following form shall be substituted, namely:-
‘FORM No. 10BB
[See rule 16CC and 17B]
Audit report under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of sub-section
(1) of section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or other
educational institution or any hospital or other medical institution which is required to be furnished under clause (b) of the
tenth proviso to clause (23C) of section 10 or a trust or institution which is required to be furnished under sub-clause (ii) of
clause (b) of section 12A
* I/We have examined the balance sheet of [name of the fund or trust or institution or any university or other educational institution
or any hospital or other medical institution] as at …………….. and the Income and Expenditure account or Profit and Loss account
for the year ended on that date 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 institution or university or
other educational institution or hospital or other medical institution as on __________;and
(ii)
in the case of the Income and Expenditure account or Profit and Loss account, of the income and application/ profit or
loss of its accounting year ending on ……..
subject to the following observations/qualifications—
(a)
…………………….
(b)
..…………………..
(c)
..…………………..
The prescribed particulars are annexed hereto.
Place :
Date :
Signed Accountant †
Name
Membership Number
Address
Notes :
1. *Strike out whichever is not applicable.
2. †This report has to be given by - a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of
1949).
3. Where any of the matters stated in this report is answered in the negative, or with a qualification, the report shall state the reasons
for the same.
48
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ANNEXURE
Statement of particulars
Basic Details
1.
PAN of the auditee
A B C D E 1
2
3
4
F
2.
Name of the auditee
3.
Assessment Year
4.
Previous Year
d d m m y y y y
To
d d m m y y y y
5.
Registered address of the auditee
6.
Other addresses, if applicable
< refer note*>
Legal
7.
Type of the auditee
Trust
Society
Company
Others
8.
Whether the auditee is established under an instrument?
Yes/No
Management
9.
(a)
Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the
Governing Council/ Director (s)/ shareholders holding 5% or more of shareholding / Office Bearer (s) of the auditee at any time
during the previous year
Name of
person
Relation
< refer note#>
Percentage of
shareholding in
case
of
shareholder
Unique
Identification
Number
Id Code
<refer
note##>
Addre
ss
Whether there is any change in
relation during previous year of
audit
Yes/No
If yes,
specify
the
change
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(b)
In case if any of the persons [as mentioned in row 9(a)] is not an individual, then provide the following
details of the natural persons who are beneficial owners (5% or more) of such person during the previous year
Sl. No.
Name
Unique
Identification
Number
ID code
< refer note##>
Add
ress
Non-
individual
person
[as
mentioned in
serial
number
no
9(a)]
in
which
beneficial
ownership
held
Percentage of
beneficial
ownership
Whether
there
is
any
change
during
previous
year
of
audit
Yes/No
If yes,
specify
the
change
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Commencement of
activities
10. (i)
Where the auditee has been granted provisional registration or provisional approval, whether
activities have commenced during the previous year
Yes/No
(ii)
If yes in 10 (i) , date of commencement of activities
d d m m y y y y
(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
d
d
m m y
y
y
y
Details of Place where books
of accounts and other
documents have been
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)
If Yes in (i) above, whether books of account maintained are maintained at registered office?
Yes/No
(iii)
If No in (ii) above, provide the following details regarding any place other than the registered place where the books of account
are maintained
(a)
Address of such place where the books are maintained
(b)
Date of decision by management to keep account at such place
dd/mm/yyyy
(c)
Date of intimation to Assessing Officer that accounts are kept at such place under proviso to
sub-rule (3) of rule 17AA
dd/mm/yyyy
Voluntary contributions
12. Whether auditee has filed Form No. 10BD for the previous year < If No then skip to serial number 14 >
Yes/No
13. Sum total of donations reported in Form No. 10BD furnished by the auditee for the previous year
(Amount in Rs.)
14. Donations not reported in Form No 10BD/ Not required to fill Form No. 10BD
Amount in Rs.
15. Total voluntary contributions received by the auditee during the previous year [13+14)]
Amount in Rs.
16. Total Foreign Contribution out of the total voluntary contributions stated in 15
Amount in Rs.
17. Voluntary Contribution forming part of corpus (which are included in 15)
Amount in Rs.
18. Anonymous donations taxable @30% under section 115BBC
Amount in Rs.
19. Application outside India for which approval as per the proviso to clause (c) of sub-section (1) of section 11
has been obtained
Amount in Rs.
20. Voluntary contributions required to be applied by the auditee during the previous year [15-(17+18+19)]
Amount in Rs.
21. Income other than voluntary contributions derived from property held under the trust referred to in section 11
Amount in Rs.
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
49
or income of fund or institution or trust or any university or other educational institution or any hospital or
other medical institution other than the contribution reported in serial number 15
22. Income required to be applied in India by the auditee during the previous year [20+21]
Amount in Rs.
Application of Income
23. Application of income (excluding application not eligible and reported under serial number 27)
(i)
Total amount applied for charitable or religious purposes in India during the previous year
Amount in Rs.
(ii)
Amount which was not actually paid during the previous year [if included in (i)]
Amount in Rs.
(iii)
Amount actually paid during the previous year which accrued during any earlier previous year but
not claimed as application of income in earlier previous year
Amount in Rs.
(iv)
Total amount to be allowed as application [23(i)- 23(ii) +23(iii)]
Amount in Rs.
(v)
Amount invested or deposited back in corpus which was applied during any preceding previous year
and not claimed as application during that previous year
Amount in Rs.
< >
(vi)
Repayment of loan or borrowing during the previous year which was earlier applied and not claimed
as application during that previous year
Amount in Rs.
Amount to be disallowed from application
(vii)
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 in Rs.
< Fill schedule TDS
Disallowed>
(viii)
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
Amount in Rs.
< Fill schedule
40A(3)/schedule
40A(3A)>
(ix)
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
Amount in Rs.
(x)
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 objects
Amount in Rs.
(xi)
Donation to any person other than 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
Amount in Rs.
(xii)
Application outside India for which approval under the proviso to clause (c) of sub-section (1)
of section 11 has not been obtained
Amount in Rs.
(xiii)
Application outside India for which approval under the proviso to clause (c) of sub-section (1)
of section 11 has been obtained
Amount in Rs.
(xiv)
Applied for any purpose beyond the objects of the trust or institution
Amount in Rs.
(xv)
Any other disallowance
Amount in Rs.
(xvi)
Total allowable application [ {23(iv)+23(v)+23(vi) – {23(vii) to 23(xv)}]
Amount in Rs.
(xvii)
Amount deemed to have been applied during the previous year under clause (2) of Explanation 1
to sub-section (1) of section 11
Amount in Rs.
(xviii)
Income accumulated under the provisions of Explanation 3 to the third proviso to clause (23C) of
section 10 or sub-section (2) of section 11
Amount in Rs.
(xix)
Income accumulated or set apart for application to charitable or religious purposes or stated
objects of trust or institution to the extent it does not exceed 15 % of the income
Amount in Rs.
24. Taxable income 22- [23(xvi) to 23(xix)]
Amount in Rs.
25. Income taxable under section 115BBI
Amount in Rs.
26. Anonymous donation which is chargeable to tax @ 30 % under section 115BBC
Amount in Rs.
Application of income out of
different sources
27.
Application of income out of the following sources during the previous year
Amount in Rs.
(A)
Income accumulated under the third proviso to clause (23C) of section 10 or under sub-section (2) of
section 11 during any earlier previous year
Total Amount (Rs.)
(B)
Income deemed to be applied in any preceding year under clause (2) of Explanation 1 to sub-section
(1) of section 11 during any earlier previous year
Total Amount (Rs.)
(C)
Income of earlier previous years up to 15% accumulated or set apart
Total Amount (Rs.)
(D)
Corpus
Total Amount (Rs.)
(E)
Borrowed fund
Total Amount (Rs.)
(F)
Any other (please specify)
Total Amount (Rs.)
Person referred to
in 13(3)
28. Details of specified person** as referred to in sub-section (3) of section 13
Code of person referred
to in sub-section (3) of
section 13
<Refer Note^^>
Name of such person
PAN of
such
person
Aadhar number of
such person, if
allotted
Address of such
person
If code 2 selected in
column (1) specify
the amount of
contribution made to
the auditee
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 yes amount
in Rs.
(d)
Whether the services of the auditee are made available to any specified person during the previous year
without adequate remuneration or other compensation
Yes/No
If yes amount
in Rs.
(e)
Whether any share, security or other property is purchased by or on behalf of the auditee from any
specified person during the previous year for consideration which is more than adequate
Yes/No
If yes amount
in Rs.
(f)
Whether any share, security or other property is sold by or on behalf of the auditee to any specified
person during the previous year for consideration which is less than adequate
Yes/No
If yes amount
in Rs.
(g)
Whether any income or property of the auditee is diverted during the previous year in favour of any
specified person
Yes/No
If yes amount
in Rs.
(h)
Whether any funds of the auditee are, or continue to remain, invested for any period during the previous
year, in any concern in which any specified person has a substantial interest
Yes/
No
If yes amount
in Rs.
30. Whether the auditee has incurred any specified violation as referred to in Explanation 2 to the fifteenth
proviso to clause (23C) of section 10 or Explanation to sub-section (4) of section 12AB and the amount of
such violation
Yes/No
Amount in Rs.
(a)
Income of the auditee has been applied, other than for the objects of the trust or institution.
Yes/No
Amount in Rs.
(b)
Whether the auditee has income from profits and gains of business which is not incidental to the
attainment of its objectives or separate books of account are not maintained by auditee in respect of
the business which is incidental to the attainment of its objectives.
Yes/No
Amount in Rs.
(c)
Whether the auditee, referred to in clause (a) of sub-section (1) of section 13, has applied any part
of its income from the property held under a trust for private religious purposes, which does not
enure for the benefit of the public.
Yes/No
Amount in Rs.
(d)
Whether the auditee, referred to in clause (b) of sub-section (1) of section 13, has applied any part
of its income for the benefit of any particular religious community or caste.
Yes/No
Amount in Rs.
(e)
Whether any activity being carried out by the auditee is not genuine or is not being carried out in
accordance with all or any of the conditions subject to which it was registered.
Yes/No
Amount in Rs.
(f)
Whether the auditee has not complied with the requirement 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?
Yes/No
If yes specify
the amount
32.
Whether the auditee is required to deduct or collect tax as per the provisions of Chapter XVII-B or
Chapter XVII-BB
(If
yes,
fill
Schedule
TDS/TCS/
Interest
on
TDS/TCS as applicable)
Schedules to fill as may be applicable < refer to instructions> 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.)
Nature of payment
Name of payee
PAN or Aadhar of
payee, if available
Address of payee
(1)
(2)
(3)
(4)
(5)
(6)
(b) Details of payment on which tax has been deducted but has not been paid on or before the due date specified in sub- section (1) of
section 139
Date of
Payment
dd/mm/yyyy
Amount of
payment
(in Rs.)
Nature of
payment
Name of
Payee
PAN or Aadhar of
payee, if available
Address of payee
Amount of
tax deducted
Amount out of (7)
deposited, if any
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
51
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
S. No.
Date of payment
Amount of payment
(In Rs)
Nature of payment
(In Rs)
Details of payee
Name
PAN or Aadhar, if available
Address
Schedule 40A(3A): Details of Amount disallowable under thirteenth proviso to section 10(23C ) or sub-section (1) of section 11 read with
sub-section (3A) of section 40A
S. No.
Date of payment
Amount
Nature
Details of payee
Name
PAN or Aadhar, if available
Address
Schedule TDS/TCS
Tax
deduction
and
collection
account
number
(TAN)
Section
Nature
of
payment
Total
amount of
payment or
receipt of
the nature
specified in
column (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 out of
(5)
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)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Schedule Statement of TDS or TCS
Tax deduction and
collection account number
(TAN)
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
(1)
(2)
(3)
(4)
(5)
Schedule Interest on TDS/TCS
Tax deduction and collection account number
(TAN)
Amount of interest under section
201(1A) or 206C(7) is payable
Amount paid out of
column (2).
Date of payment of
amount
(1)
(2)
(3)
(4)
Notes to Form 10BB
1.
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 shall be referred as “auditee” in this form;
2.
**Any person referred to in sub-section (3) of section 13 shall be referred as specified person in this form;
3.
*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;
4.
#In serial number 9(a), in column (2) for relation one or more of the following codes shall be selected
S. No
Section
Code
(1)
Author
1
(2)
Founder
2
(3)
Settlor
3
(4)
Trustee
4
(5)
Members of society
5
(6)
Members of the Governing Council
6
(7)
Director
7
(8)
Shareholders holding 5% or more of shareholding
8
(9)
Office Bearer (s)
9
(10)
Others
10
5.
##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 filled:
52
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(c)
If PAN or Aadhar number is available, the same should be mandatorily filled and the following ID
code shall be filled:
Type of Identification
Code
PAN
1
Aadhar Number
2
(d) If neither PAN or Aadhar is available, one of the following should be filled:
Type of Identification
Code
Taxpayer Identification Number of the country
where the person resides;
3
Passport number;
4
Elector's photo identity number
5
Driving License number
6
Ration card number
7
6.
^^In serial number 28, select one or more of the following codes for specified person:
S. no
Nature of person
Code
(1)
the author of the trust or the founder of the institution;
1
(2)
any person who has made a substantial contribution to the trust or institution, that is to say, any person whose
total contribution up to the end of the relevant previous year exceeds fifty thousand rupees;
2
(3)
where such author, founder or person is a Hindu undivided family, a member of the family;
3
(4)
any trustee of the trust or manager (by whatever name called) of the institution;
4
(5)
any relative of any such author, founder, person, member, trustee or manager as aforesaid;
5
(6)
any concern in which any of the persons referred above have a substantial interest.
6
[Notification No. 7/2023 [F. No.370142/47/2023-TPL]
VIPUL AGARWAL, Director (Tax Policy and Legislation Division)
Note. - The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii)
vide notification number S.O. 969(E), dated the 26th March, 1962 and was last amended vide notification
number G.S.R. 95 (E), dated 14th February, 2023.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
