Trust clarification

S KUMAR (PROPRIETOR) (51 Points)

17 October 2023  

Dear Friends

One of my client is Trust running educational institution and whose gross receipt is less than 5 Crores. Whether I can claim exemption u/s 10 (23C)(iiid) of the income tax act. If so , whether I should file Audit Report in Form 10 BB

Please clarify 

Thanks