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TMI BlogIncome-tax (Eighth Amendment) Rules, 2006X X X X Extracts X X X X X X X X Extracts X X X X ..... 16C, the following rule shall be inserted, namely: - "16CC. The report of audit of the accounts 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 the tenth proviso to clause (23C) of section 10 shall be in Form No. 10BB.". (b) in Appendix II, after Form No.10BA, the following Form shall be inserted, namely:- FORM NO. 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-cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Loss Account, surplus or deficit or profit or loss for the year ended on that date. The prescribed particulars are annexed herewith : Place: Date: Signed Membership No. Address Notes: 1. *Strike out whichever is not applicable. 2. 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 company registered in that State. 3. Where any of the matters stated in this report is answered in the negative, or with a qualification, the report shall state the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove 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 the 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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