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FORM-10BhighCBDT (Income Tax)

Form 10B due date — Audit Report for Charitable Institutions

Also searched as: Form 10B for trusts · Form 10BB · audit report for charitable trusts · FORM-10B · Form 112 (10B / 10BB before 2026-27)

Audit report of a trust or Section 8 company claiming exemption, filed in Form 112 (Form 10B/10BB before 2026-27) by 30 September, one month before its 31 October return. Owed where the income before exemption exceeds the limit not chargeable to tax: a trust within it should say so on its profile ("No trust audit required"), and one above it that its accounts are audited.

Next due date

30 September 2027for FY 2026-27

If it is late: Exemption may be denied: under s.353(1)(b) the income of the year is taxed — ₹1,00,000. For periods beginning before 1 April 2026: Exemption may be denied; penalty under s.271B up to ₹1,00,000

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Due
30 Sep each year
Frequency
Annual
If it lapses
Exemption may be denied: under s.353(1)(b) the income of the year is taxed — ₹1,00,000. For periods beginning before 1 April 2026: Exemption may be denied; penalty under s.271B up to ₹1,00,000
Statutory reference
S.348, Income-tax Act 2025 and rule 188, Income-tax Rules 2026 (s.12A(1)(b), Income-tax Act 1961, for years before 2026-27)

Where this date comes from

The instrument
S.348, Income-tax Act 2025 and rule 188, Income-tax Rules 2026 (s.12A(1)(b), Income-tax Act 1961, for years before 2026-27)

Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.

Who has to file it

Every one of these has to hold before Form 10B binds an entity:

  • Section 8 Company and Trust / Society
  • not no trust audit required (income within the exemption limit)
  • not transfer pricing applies (s.172)
Filed on:
Income Tax e-Filing
Usually owned by:
Accountant
Typical effort:
10 hours

Common questions

What is the due date of Form 10B?
It is next due on 30 Sept 2027, for FY 2026-27. 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, not no trust audit required (income within the exemption limit) and not transfer pricing applies (s.172).
What is the penalty for filing Form 10B late?
Exemption may be denied: under s.353(1)(b) the income of the year is taxed — ₹1,00,000. For periods beginning before 1 April 2026: Exemption may be denied; penalty under s.271B up to ₹1,00,000
How do I file Form 10B?
On the income tax e-filing portal (incometax.gov.in), the taxpayer assigns the form to their chartered accountant under Authorised Partners. The CA uploads the report with their DSC, and the taxpayer then accepts it from the e-File worklist — the filing is complete only once it is accepted.

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.

Other Income Tax obligations