FORM-10BhighCBDT (Income Tax)
FORM-10B — Audit Report for Charitable Institutions
Audit report of a trust or Section 8 company claiming exemption, filed in Form 10B/10BB by 30 September.
- Due
- 30 Sep each year
- Frequency
- Annual
- If it lapses
- Exemption may be denied; penalty under s.271B up to ₹1,00,000
- Statutory reference
- S.12A(1)(b), Income-tax Act 1961
Who has to file it
Every one of these has to hold before FORM-10B binds an entity:
- Section 8 Company and Trust / Society
- Filed on:
- Income Tax e-Filing
- Usually owned by:
- Accountant
- Typical effort:
- 10 hours
Common questions
- When is FORM-10B due?
- 30 Sep each year. It falls due once a year.
- Who has to file FORM-10B?
- It applies to Section 8 Company and Trust / Society.
- What is the penalty for filing FORM-10B late?
- Exemption may be denied; penalty under s.271B up to ₹1,00,000
- Where is FORM-10B filed?
- Income Tax e-Filing.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.