TMI BlogAudit 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 sX X X X Extracts X X X X X X X X Extracts X X X X ..... of the tenth proviso to clause (23C) of section 10 or a trust or institution which is required to be furnished under sub-clause (ii) of clause (b) of section 12A * I/We have examined the balance sheet of [name of the fund or trust or institution or any university or other educational institution or any hospital or other medical institution] as at .. and the Income and Expenditure account or Profit and Loss account for the year ended on that date are in agreement with the books of account maintained by the said fund or trust or institution or university or other educational institution or hospital or other medical institution. * I/We have obtained all the information and explanations to the best of *my/our knowledge and belief wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given by - a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949). 3. 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. ] ************* NOTES:- 1. Substituted vide NOTIFICATION NO. 07/2023 dated 21-02-2023 w.e.f. 01-04-2023 before it was read as, 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) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal 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. The prescribed particulars are annexed herewith: Place: Date: ------------------------- Signed Name 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), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LE 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 fond 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 -------------------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;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 -------------------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 the amount of income so paid or credited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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