This discussion clarifies the due date for filing the audit report (Form 10B) for charitable trusts, which is 30th September 2022. The upload date is indeed considered the submission date. Circular No. 01/2022 from the Central Board of Direct Taxes is referenced for further details.
24 July 2022
Sir, For Charitable Trust, we want to know what is due date of filling audit report Form 10B. Whether uploading date is considered audit report submitted date or not. Whether there is any circular or notification is available, please give detail.