Format pack, 2 formats · FV03-I5

Trusts, NGOs and FCRA

For AY 2026-27 a registered trust files Form 10B if any one of three tests is met, total income above Rs 5 crore, any foreign contribution, or any income applied outside India, and Form 10BB only if all three are negative. From tax year 2026-27 both merge into Form 112 under s.348 , and the tests acquire de-minimis thresholds that the present rule lacks. This section covers the tax side; the audit of the income and expenditure account itself is at L.4 .

Length
5 pages
Blanks to fill
69
Files
Word and PDF
Law stated to
13 September 2026

The 2 formats inside

  1. 1Audit report and statement of particulars, registered charitable trustForm 10B · s.12A(1)(b) · Rule 17B44 blanksOn its own₹149
  2. 2FCRA utilisation certificate, chartered accountant's certificate for Form FC-4s.18 · Rule 1731 blanksOn its own₹149

Read the opening

The first part of “Audit report and statement of particulars, registered charitable trust”, as it downloads. Blanks are highlighted.

Audit report under section 12A(1)(b) of the Income-tax Act, 1961, in the case of a trust or institution

1. We have examined the balance sheet as at 31 March 2026 and the income and expenditure account for the year ended on that date, attached herewith, of [Name of the trust or institution], [Trust's address], PAN [PAN], registration number under section 12AB [URN] dated [Date of section 12AB registration] valid up to [Registration valid up to].

2. We certify that the balance sheet and the income and expenditure account are in agreement with the books of account maintained at the registered office at [Trust's registered office address] and at [Number of branches] branches.

9 more paragraphs and tables follow in the full format.

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