- Instructions
- FORM-10BB
- Annexure A
- Annexure B
- Annexure C

#### Instructions

General Instructions:
1. | All amounts are in Indian Rupees.
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3. | All greyed out fields are either auto-filled or non-editable.
4. | Attachments
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#### Notes

Notes:
1. | This Form is relevant for the following entities with effect from the assessment year 2006-07, only in cases where the total income of the entity for the relevant previous year (without giving effect to the exemption allowable under the provisions referred to against such entity) has exceeded the maximum amount which is not chargeable to income-tax
| (a) | Notified funds or institutions established for charitable purposes, referred to in section 10(23C)(iv).
| (b) | Notified trusts to institutions wholly for public religious purposes or wholly for public religious and charitable purposes, referred to in section 10(23C)(v)
| (c) | Universities or other educational institutions (other than those wholly or substantially financed by the Government or those having aggregate annual receipts not exceeding Rs. 1 crore) referred to in section 10(23C)(vi).
| (d) | Hospital or other medical institutions (other than those wholly or substantially financed by the Government or those having aggregate annual receipts not exceeding Rs. 1 crore). Referred to in section 10(23C) (via).
2 | This item is not applicable to any anonymous donation received by-
| (a) | any trust or institution created or established wholly for religious purposes.
| (b) | any trust or institution created or established wholly for religious and charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution.
3 | This item is applicable for assessment year 2007-08 and subsequent assessment years.
4 | These entities must obtain a report from a Chartered Accountant in this Form. Earlier, they were required to furnish the same with their return of income.
5 | This report has to be given by-
| (i) | a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949),or
| (ii) | any person who, in relation to any State, is, by virtue of the provisions of sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor of the companies registered in that State.
6 | 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.

FORM 10BB
[See rule 16CC]
Audit report under section 10(23C) of the Income-tax Act, 1961, in the case of any fund or trust or institution 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 section 10(23C).

(i).
*
have examined the balance sheet as at *
, and the Income and Expenditure or Profit and Loss Account for the year ended on that
date attached herewith of
*
*
(name and PAN of fund or
trust or institution or any university or other educational institution or any hospital or other medical institution).
(ii)
certify that the Balance Sheet and the Income and Expenditure Account or Profit and Loss Account are in agreement with the books of account
maintained by the head office at *
and *
branches.
(iii) Subject to comments below (a)
have obtained all the information and explanations which to the best of
knowledge and belief were necessary
for the purpose of the audit. (b) In
opinion, proper books of account have been kept by the head office and branches of the above-named fund, or trust, or institution or any
university or other educational institution or any hospital or other medical institution so far as appears from
examination of the books of account. (c) In
opinion and to the best of
information and according to the information given to me/us, the said accounts read with notes
thereon, if any, give a true and fair view - (1) In the case of the Balance Sheet, of the state of affairs of the above-named fund, or trust, or institution or any university or other educational institution or any hospital or other medical institution as at
and (2) In the case of Income and Expenditure Account or Profit and Loss Account, surplus or deficit or profit or loss for the year ended on that date.
Where any of the matters stated in this report is answered in the negative, or with aqualification, the report shall state the reasons for the same

| Name :* |
| Address:* |
Place:* |  | Membership No.:* |
Date:* |  | FRN (Firm Registration Number): |

ANNEXURE
STATEMENT OF PARTICULARS
PART A-GENERAL

1. | Name of the fund or trust or institution or any university or other educational institution or any hospital or other medical institution. |
2. | Address
| Flat/ Door/ Block No.* |
| Name of Premise/ Building/ Village |
| Road/ Street/ Post Office |
| Area/ Locality* |
| Town/ City / District* |
| State* |
| Pincode* |
3. | Permanent Account Number |
4. | Assessment Year* |
5. | Sub-clause of section 10(23C) under which the fund or trust or institution or any university or other educational institution or any hospital or other medical institution is seeking exemption.* |
6. | Number and date of notification/approval of the fund or trust or institution or any university or other educational institution or any hospital or other medical institution.
S.No. |  | Number of notification /approval | Date of notification/approval
1 |  |  |

PART B - APPLICATION OF INCOME FOR CHARITABLE OR RELIGIOUS OR EDUCATIONAL OR PHILANTHROPIC PURPOSES

7. | Nature of charitable/ religious/ educational/ philanthropic activity [as referred to in sub-clauses (iv),(v),(vi) or (via) of section 10(23C)]* |
8. | Total income of the previous year of the fund or trust or institution or any university or other educational institution or any hospital or other medical institution * |
9. | Amount of income of the previous year applied during the year wholly and exclusively to the objects for which it is established * |
10. | Amount of income of the previous year accumulated for application, wholly and exclusively, to the objects for which it is established,to the extent it does not exceed 15% of income of that year. * |
11. | Amount of income, exceeding 15% of income of the year, accumulated in accordance with clause (a) of the third proviso to section 10(23C). * |
12 | (a) | Whether, during the previous year, any part of the income, not exceeding 15% of income accumulated in any earlier year, was applied for purposes other than to the objects for which it is established or has ceased to be accumulated for application thereto?* |
| (b) | If the answer to (a) above is 'yes', then give details of income so applied or ceased to be so accumulated |
13 | (a) | Whether, during the previous year, any part of the income of any earlier year exceeding 15% of the income, that was accumulated in accordance with clause (a) of the third proviso to section 10(23C) in that year, was applied for purposes other than to the objects for which it is established or has ceased to be accumulated for application thereto?* |
| (b) | If the answer to (a) above is 'yes', then give details of income so applied or ceased to be so accumulated |
14 | (a) | Whether, during the previous year, any part of the income of any earlier year exceeding 15% of the income, that was accumulated in accordance with clause (a) of the third proviso to section 10(23C) in that year, was not utilised for purposes for which it was accumulated during the period for which it was to be accumulated?* |
| (b) | If the answer to (a) above is 'yes', then give details thereof, together with amount of income not so utilised. |

PART C - OTHER INFORMATION

15 | (a) | Whether any funds, other than the assets or voluntary contributions referred to in clause (b) of the third proviso to section 10(23C), were invested or deposited for any period during the previous year, otherwise than in the forms and modes specified in sub-section (5) of section 11. * |
| (b) | If the answer to (a) above is 'Yes' then give the details as under:
S.No |  | Nature of investment or deposit | Amount invested or deposited | Period of investment or deposit
1 |  |  |  |
16 | In relation to any income being profits and gains of business, -
| (a) | whether the business was incidental to the attainment of the objectives of the fund or trust or institution or university or other educational institution or hospital or other medical institution? * |
| (b) | whether separate books of account were maintained in respect of such business? * |
| (c) | if the answer to (a) and/or (b) above is 'no', then state the amount of such income. |
17 | (a) | whether during the previous year, any part of the accumulated income was paid or credited to any trust or institution registered under section 12AA or to any fund or trust or institution 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? * |
| (b) | If the answer to (a) above is 'yes', then give details thereof, together with amount of income so paid or credited. |
18 | (a) | Whether any voluntary contribution, other than voluntary contribution in cash or voluntary contribution of the nature referred to in clause (b) of the third proviso to section 10(23C), was held during the previous year, otherwise than in any of the forms or modes specified in sub-section (5) of section 11, after the expiry of one year from the end of the previous year in which such voluntary contribution was received?* |
| (b) | If the answer to (a) above is 'yes', then give details thereof, including the amount of such voluntary contribution |
19 | (a) | whether any anonymous donation referred to in section 115 BBC was received during the year? (See notes 2 &3)* |
| (b) | If the answer to (a) above is 'yes', then state the amount of such anonymous donation. |

| The prescribed particulars are annexed herewith:
Place:* |  | Name:* |
Date:* |  | Membership No.:* |
| FRN (Firm Registration Number): |
| Address:* |